Özet:

In present scenario, despite the global change, Human Resource Accounting & Auditing is major issue for research & analysis in management. It primarily identifies the aspects of the progress in the company. This department determines the direction of the organization whether to move backward or to move forward in any industry. The development of human resource accounting originated from the growing needs of the importance of human assets in the management organization. It functions as the department that monitors the people who are involved in the organizational resources. In addition, it is doing the monitoring of the development, progress in assets and revenues of the company. To ensure growth and development of any organization, the efficiency of people must be augmented in the right perspective. Without human resources, the other resources cannot be operationally effective. The original health of the organization is indicated by the human behavior variables, like group loyalty, skill, motivation and capacity for effective interaction, communication and decision making. The human resource valuation system cannot be considered to be a complete system of accounting unless it is followed by an equally competent system of auditing. Application or use of human resource accounting, therefore, must also be followed by a separate HR audit to ascertain whether or not the performance of the managers has been true and fair in the overall interests of the organization they serve. The application and usefulness of human resource valuation depends on the future efforts and experiments to be made by practicing managers, accountants and academicians. It also needs support from the professional bodies and government. In the absence of human resource valuation, the management may not realize the negative effects of certain programmers aimed at improving profits in the short run. Such programmers may result in decreased value of human assets due to a fall in productivity levels, high labor turnover and low morale. Audit of human resources could help in finding out the efficiency of every segment. Human resource audit could enable the appraisal of the performance of various managers. The basic function and management of human resources is also greatly facilitated. Hence human resource valuation and audit activity could be helpful in improving the efficiency of human resources in the changing business scenario.

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