STUDY OF HUMAN RESOURCE

ACCOUNTING PRACTICES IN I.T. SECTOR IN

MAHARASHTRA WITH SPECIAL REFERENCE
TO MUMBAI AND PUNE REGION
 TRI -CORE OBJECTIVES

1 H.R.A PRACTICES IN I.T. SECTOR

2 IMPACT OF H.R.A. ON WORKFORCE AND

DECISION – MAKING

3 HOW TO IDENTIFY HOW TO RECOGNISE

HUMAN BEING'S AS AN ASSET?
 PROBLEM STATEMENT
HUMAN BEINGS ARE THE MOST VALUABLE ASSETS OF AN ORGANISATION
- Joe Gerstandt

EXPENDITURE ON HUMAN RESOURCES ARE

CONSIDERED REVENUE EXPENDITURE

HUMAN BEINGS ARE NOT RECORDED AS AN ASSET

NOT EVEN 1 % OF THE I.T. COMPANIES DISLCOSE

HRA POLICIES
 Sample size of 5 -10 I.T. companies
Based on Judgemental Sampling
Structured online survey for Data
Triangulation

STAGE 2 STAGE
4

STAGE
RESEARCH METHODOLOGY STAGE 6
1
Secondary Data Research
Journals and Annual Report
reports
STAGE 3 STAGE 5

Primary Data by survey method Data Analysis

SCALABALITY & ACADEMIC OUTCOMES

A SCOPUS BASED JOURNAL INFORMED DECISIONS BY

ARTICLE INVESTORS

AUDIO VIDEO MATERIAL IMPROVED DECISION MAKING

FOR STUDENTS AND FUTURE BY STAKEHOLDERS
RESEARCH

MANDATORY H.R.A. POLICY GUIDELINES FOR

DISCLOSURES FRAMING A.S.
 COMMERCIAL OUTCOMES

DIVERSE
VALUATION
DISCLOSURE MODELS
POLICIES
VALUATIONS
AND
COMPARISONS
 BUDGET CONSIDERATION
HEADINGS AMOUNT IN RS
PRIMARY DATA COLLECTION 40,000
( CONDUCTING INTERVIEWS , SURVEY
QUESTIONAIRE , VIDEO RECORDING , AUDIO
RECORDING , PRINT MATERIALS, REFRESHMENTS )
PRIMARY DATA COLLECTION (REMUNERATION TO 30,000
ENUMERATORS)

TRAVELLING WITHIN MUMBAI 10,000

TRAVELLING FROM MUMBAI TO PUNE 65,000
SUBSCRIPTION FEES FOR RESEARCH FIRMS FOR 20,000
SECONDARY DATA
PRINTING AND STATIONARY
ANNUAL REPORTS PHOTOCOPIES 25,000
PRINTING REPORTS AND INFOGRAPHICS 20,000
DATA ANALYSIS 55,000
CONTINGENCY 26,500
TOTAL COST 2,91,500
 O U
K Y
A N E
H
T R TH
F O E
T IM

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