Dr. Genu Roney Varghese
Accountancy
April 2025
This paper provides an investigation of the effects of human resource (HR) accounting systems and practices on organisational achievement, growth, and development. The study investigates how important HR practices—such as the use of HR accounting systems, employee value appraisal, training and development expenses, and performance measurement—affect organisational performance. Questionnaires were used to obtain data from HR managers, senior executives, and department heads among 250 respondents from 25 companies from diverse industries in India. HR accounting practices and organisational performance were examined using descriptive statistics, correlation studies, regression analysis, and ANOVA. The results capture strong positive associations among HR accounting practices and organisational success, development, and growth. Organisational performance was particularly affected in a positive manner by the application of HR accounting systems, training and development expenditure, and value evaluation of employees. These results highlight the necessity of HR accounting techniques for organisational enhancement and suggest that firms should prioritize these concerns to enhance consistent growth and achievement.
48- 71
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