Subject category:
Human Resource Management / Organisational Behaviour
Published by:
IBS Center for Management Research
Length: 15 pages
Data source: Published sources
Share a link:
https://casecent.re/p/21005
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Abstract
This case examines the various models of human resources accounting (HRA) for valuing human assets in an organisation. 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. This case is structured to enable students to: (1) understand the concept and various human resources accounting models available to value human assets of an organisation; (2) understand the importance of human capital in an organisation''s growth and development; (3) analyse the HRA model used by Infosys and the benefits derived by the company; and (4) evaluate the benefits and the hurdles in the adoption of HRA models in India. The case is targeted at MBA/PGDBA students and is intended to be part of the human resources curriculum.
About
Abstract
This case examines the various models of human resources accounting (HRA) for valuing human assets in an organisation. 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. This case is structured to enable students to: (1) understand the concept and various human resources accounting models available to value human assets of an organisation; (2) understand the importance of human capital in an organisation''s growth and development; (3) analyse the HRA model used by Infosys and the benefits derived by the company; and (4) evaluate the benefits and the hurdles in the adoption of HRA models in India. The case is targeted at MBA/PGDBA students and is intended to be part of the human resources curriculum.