"EMPLOYEE’S PERCEPTION TOWARDS HUMAN ACCOUNTING IN INFORMATION TECHNOLOGY FIRMS"

Abstract

Human capital is an indispensable part of any organization and information technology companies are not an exemption to this. Human intellectual capital is the active factor to animate all the inanimate servers in any company. Human resource accounting can be defined as a systematic manner of valuation of human resources of an organization and recognizing them as an asset in the financial statements. The research attempts to gauge the perception of employees towards the human resources accounting practices expected to be followed by the organizations. Primary data was collected by questionnaire through Google forms. Likert scale was used to determine the opinion of employees on a scale of 1 to 5. T-test sampling test assuming unequal variances was used to compare the perception of employees of two organizations.