Human Resources Accounting in Infosys


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Please note:

This case study was compiled from published sources, and is intended to be used as a basis for class discussion. It is not intended to illustrate either effective or ineffective handling of a management situation. Nor is it a primary information source.

Case Details:

Price:
Case Code : HROB031 For delivery in electronic format: Rs. 300;
For delivery through courier (within India): Rs. 300 + Rs. 25 for Shipping & Handling Charges

Themes

HR concepts and issues
Case Length : 13 Pages
Period : 1995 - 2001
Pub Date : 2003
Teaching Note : Available
Organization : Infosys
Industry : Software
Countries : India

Abstract:

This case examines the various models of human resources accounting (HRA) for valuing human assets in an organization. It gives an overview of the HRA models adopted by the public sector and software companies in India. The case also explains in detail the HRA model adopted by Infosys, a leading software company in India. Finally, the case mentions the advantages and the hurdles in adopting HRA models in India.

Issues:

» Concept and various human resources accounting models available to value human assets of an organization

Contents:

  Page No.
Valuing Human Resources 1
Background Note 2
HRA in Practice at Infosys 3
HRA - The Benefits and Hurdles 6
Exhibits 8

Key Words:

Various, models, human resources accounting, HRA, human assets, organization, public sector, software companies, India, Infosys

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