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Questions and Answers
What is Human Resource Accounting (HRA)?
What is Human Resource Accounting (HRA)?
Who initiated research into HR accounting in the sixties?
Who initiated research into HR accounting in the sixties?
What is the primary purpose of Human Resource Accounting (HRA)?
What is the primary purpose of Human Resource Accounting (HRA)?
Which organization was the first to experiment with the concept of HRA?
Which organization was the first to experiment with the concept of HRA?
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What did Akbar give importance to in the context of human resources?
What did Akbar give importance to in the context of human resources?
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What is the primary focus of Human Resource Accounting (HRA)?
What is the primary focus of Human Resource Accounting (HRA)?
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Who was the first organization to experiment with the concept of HRA?
Who was the first organization to experiment with the concept of HRA?
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What is the role of the HRD Department in large organizations?
What is the role of the HRD Department in large organizations?
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Who initiated research into HR accounting in the sixties?
Who initiated research into HR accounting in the sixties?
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What did Akbar give importance to in the context of human resources?
What did Akbar give importance to in the context of human resources?
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Study Notes
Human Resource Accounting (HRA)
- Human Resource Accounting (HRA) is a method of accounting for the value of human resources in an organization.
History of HRA
- Research into Human Resource Accounting was initiated in the sixties by Rensis Likert and others.
Purpose of HRA
- The primary purpose of Human Resource Accounting is to quantify the investment made in human resources and to measure the return on that investment.
Experimentation with HRA
- The first organization to experiment with the concept of Human Resource Accounting was the American Telephone and Telegraph Company (AT&T).
Importance of Human Resources
- Akbar gave importance to human resources, recognizing that they are a valuable asset to an organization.
Focus of HRA
- The primary focus of Human Resource Accounting is on the valuation and management of human resources in an organization.
Role of the HRD Department
- The role of the HRD Department in large organizations is to manage and develop the human resources of the organization.
Note: The questions provided seem to be duplicated, so the answers are consolidated to avoid repetition in the study notes.
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Description
Learn about the significance of human resource accounting and its impact on organizational success. Understand the process of identifying and measuring the value of employees in large organizations.
