This case examines the various models of human resources accounting (HRA) for valuing human assets in an organization. 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
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Case code: HROB031
Title from resource description page (viewed May 26, 2015)