International Journal For Multidisciplinary Research

E-ISSN: 2582-2160   •   Impact Factor: 9.24

A Widely Indexed Open Access Peer Reviewed Multidisciplinary Bi-monthly Scholarly International Journal

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Measurement and Reporting Approaches to Human Capital Accounting: A Critical Analysis

Author(s) Ms. Tejaswini Rajak, Dr. Anurag Mehta, Dr. Mohammed Abid
Country India
Abstract Measurement and reporting of human capital is now one of the most significant issues in modern accounting practice and theory. Although businesses are more conscious about the reality that people are their greatest asset, classical models of accounting cannot reflect and report this value in a proper manner. The different measurement and reporting methods of human capital accounting are controversial in this review paper, analyzing their advantages and disadvantages, and their utilization in practice. Through a review of literature, we trace the development from cost-based to more advanced economic value approaches and analyze the challenges of integrating them into modern accounting principles. The results indicate that while considerable work is being progressed to construct measurement frameworks for human capital, literature is still inconclusive with no well-established approach. The article concludes that any further developments will need to strike the balance between standardization requirements and flexibility in order to offer flexible diverse organizational environments and stakeholder demands.
Keywords Keywords: human capital accounting, measurement frameworks, reporting approaches, intangible assets, workforce valuation, human resource accounting
Field Business Administration
Published In Volume 7, Issue 5, September-October 2025
Published On 2025-09-05
DOI https://doi.org/10.36948/ijfmr.2025.v07i05.55396
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E-ISSN 2582-2160
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