Abstract

This case examines the various models of human resources accounting (HRA) for valuing human assets in an organization. It gives an overview of the HRA models adopted by the public sector and software companies in India. The case also explains in detail the HRA model adopted by Infosys, a leading software company in India. Finally, the case mentions the advantages and the hurdles in adopting HRA models in India.

Learning Objectives

The case is structured to achieve the following Learning Objectives:

• Human Resources Accounting Models.

Keywords

Various, models, human resources accounting, HRA, human assets, organization, public sector, software companies, India, Infosys