Open AccessContemporary issues in accounting: With special reference to creative accounting
Author(s) -
T Bayavanda Chinnappa,
N Karunakaran
Publication year - 2021
Publication title -
journal of management research and analysis
Language(s) - English
Resource type - Journals
eISSN - 2394-2770
pISSN - 2394-2762
DOI - 10.18231/j.jmra.2021.019
Subject(s) - human resource accounting , revenue , accounting , national accounts , business , goods and services , human resources , resource (disambiguation) , management accounting , economics , economy , management , computer science , computer network
Almost all economic entities irrespective of their size, turnover, ownership, goods or services produced or traded have realized the fact that the human resources is their single most valuable and long-lasting resource which is capable of contributing heavily to the revenue or income generating activities. Hence, the corporate undertakings started thinking of accounting assets status to their human resource which it rightly deserves.