Analysis of Perception of Professionals on Disclosures of Human Resource Accounting

Human Resource is a dynamic factor for any organisation. It deserves an equivalent importance along with other physical assets. That is the reason that it must also be integrate in accounting records. In this regards, 175 responses from different professionals like, lecturers, experts, and chartered accountants have been obtain. Their views and beliefs for disclosures of human resource accounting have been obtain and analysed. This paper attempts to find out the respondents perception of professionals for discourse of human resource accounting details in financial reports.