Firm Financial Performance And Human Asset Value A Case Study Analysis Of Human Resource Accounting Practices In Oil And Natural Gas Corporation Limited (Ongc)

Khadijeh, K. P. and Sumangala, C. (2013) Firm Financial Performance And Human Asset Value A Case Study Analysis Of Human Resource Accounting Practices In Oil And Natural Gas Corporation Limited (Ongc). Asian Journal of Research in Social Sciences & Humanities, 3 (10). pp. 37-53. ISSN 2250-1665

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Abstract

This paper intends to check objectivity of the valuation model and the HRA practice followed by public sector organizations. It is found almost all the organizations follow the salary-based economic valuation model proposed by Lev and Schwartz or the same model with some adjustments suggested by Flamholtz, Jaggi and Lau and or as per their requirements, even after following the same criteria of valuation and valuation model, different organizations are following different disclosure practices. Therefore, to check the objectivity of the valuation practice followed by the Indian organizations this study undertakes the case study analysis. For the case study analysis, a systematic approach has been adopted for the selection of the company.ONGC, is India 's premier and one of the world's few leading companies engaged in surveys, research, drilling, exploration, production of crude oil and gas,etc. HRV is significantly and positively related with turnover per employee, net income per employee, total assets per employee . surprisingly it is negatively related with Total No. of employee and Return on HRV per employee.

Item Type: Article
Subjects: G Commerce > Management Science
Divisions: Yuvaraj college
Depositing User: Users 23 not found.
Date Deposited: 20 Apr 2021 13:37
Last Modified: 20 Apr 2021 13:37
URI: http://eprints.uni-mysore.ac.in/id/eprint/16204

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