Published Online:April 2025
Product Name:The IUP Journal of Accounting Research & Audit Practices
Product Type:Article
Product Code:IJARAP100425
DOI:10.71329/IUPJARAP/2025.24.2.187-209
Author Name:Aneesha P H and Anil Kumar K
Availability:YES
Subject/Domain:Finance
Download Format:PDF
Pages:187-209
Academicians are currently investigating how human resources (HR) may be quantified and how Human Resource Accounting (HRA) influences employee behavior and culture of a company. The paper reviews major periodicals, notable writers, leading countries, and the growing trends in research on HRA. A total of 219 documents on HRA over the preceding 50 years were analyzed for this bibliometric analysis. Biblioshiny software was used because it provides a web interface for bibliometrics. The analysis revealed that the field of HRA has witnessed enormous growth since 1972, especially in the past few years, which has greatly impacted human resource management (HRM) and development. Though organizations in general are familiar with HR, HRA is still unfamiliar to most of them. Even though the concept of HRA originated at least five decades ago, it is still in its infancy. Hence, the paper focuses on the current state of HRA research and throws light on potential future research areas.
Human Resource Accounting (HRA) has gained significant attention, as organizations increasingly recognize human capital as a key driver of competitive advantage.