Comparative Analysis of Corporate Performance of the Selected HRA and Non-HRA IT Companies in India

Abstract

The extant literature on human resource management reveals that the human resource is one of the vital factors in any organisation and hence it should be managed well. Proper HR practices are to be developed and adopted for effective people management which will ultimately lead to better organisational performance. In this paper an attempt has been made to examine the impact of a single HR practice, i.e. Human Resource Accounting system, on the firm's performance.