Chapters Name of the

Chapter
Chapter one

Chapter Two

Chapter Three

Chapter Four Human Resource Accounting: An Overview

Section vi
section vii
section viii
Section ix
 Section x

Section xi

Section xii

Chapter Five HRA: Its impact on decision making_ consolidated perspecti

Introduction
Nabil Elias study (1972; 215-233)
The tomassini study (1974)
The Zaunbreeher study
The dermer and siegel study
The hendricks study(april 1976)
The schwan study (1976; 219-237)
The Acland study ( 1976; 133-142)
The flamholtz study (february 1976; 153-165)
The paperman study ( Autumn 1976: 95-99)
The flamholtz, oliver anteague study (1976)
The tomassini study (1977 october : 904-916)
The speiceland and The Zaunbreeher study (february, 1977: 30 and 40)
The gordon rhode ans merchant study (1977; 295- 305)
The oliver and Flamholtz study (summer 1978; 137-153)
The lombardi and flamholtz study
The harrell and klick study (1980; 393-400)
The Gull study ( 1984, 233-239)
Summing Up
Chapter six

Chapter Seven ( 112- 146) Human Resource Measurment : It existing models - Broad highlights an
Introduction
Cost Approach
Value approach
Non monetary HR value measurement models
Monetary Human Resource Value Measurement Models
Summary A critical recapitulation
Concluding Remarks
Chapter Eight () Human Resource Accounting: Some Cases of practical application
Introduction
Scenario of experiments in developed countries
The HRA program at the university of Michigan Case
The lester witte and company case
The R.G Barry Corporation Case
The Milwaukee Braves Baseball Club Case
The Midwestern Insurance Company Case
The Metro Case
The Bharat Electricals Limited
The Associated Cement Corporation Ltd, Case
The Southern Petrochemical Industries Corporation Ltd. Case
The Minerals and Metals Trading Corporation of India Ltd. Case
The Oil and Natural Gas Commission Ltd. Case
The Cement Corporation of India Case
The Steel Authority of India Ltd Gase
An Overview
Chapter Nine (174- 182 page) HRA: Its Usefulness in the Economic and Social Development of the Develop
Introduction

Chapter Thirteen ( 286-302)

 Human Resource Accounting: An Overview
American Accounting Association defines HRA thus
Rensis likert a leading expert on organization and HR put the objectives of HRA
Objectives of HRA
Rensis likert one of the earliest proponents of HRA, has listed the objectives
Human resources as assets: Objectives and counter- arguments
Advantage and limitations of HRA
Valuation of Human resources.
Historical cost approach
Replacement Cost Approach
Opportunity cost approach
Standard cost approach
Present Value approach
Present Value of Future earning model
Rewards Valuation model
Net profit Model
Certainty equivalent net bnefit model
Aggregate payment method
Total cost concept
Likert causl intervening and end result variables model
Capitalization of Salary method
Flamhotz's stochastic reward valuation model (1971)
Jaggi and Lau model
Human asset multipliar method
Economic Value method
Net benefit method and certainty equivalent net benefit method
HRA and conventional accounting theory (Caplan and landekich), 1974: 3-4
HRA and Economic theory(Caplan and landekich) 1974: 5-6
HRA and Behavioural science (Caplan and landekich) 1974: 6-7
HRA and asset creation exercise
HR expendeture as expense
 Benefit potential of HR expendeture
HR as capital
Can historical cosrt be basis for HRA
historical cosrt be basis for human resource valuaiton
Appraisal of Historical costbased HRA
The moving frointers of personal management: HRM or HRA?
The historical development of HRA
The accounting hegemony, value and HRA
Decision making about HR in practice
The future of HRM and HRA
Summing up

HRA: Its impact on decision making_ consolidated perspective

on
as study (1972; 215-233)
ssini study (1974)
breeher study
er and siegel study
ricks study(april 1976)
an study (1976; 219-237)
nd study ( 1976; 133-142)
holtz study (february 1976; 153-165)
rman study ( Autumn 1976: 95-99)
holtz, oliver anteague study (1976)
ssini study (1977 october : 904-916)
eland and The Zaunbreeher study (february, 1977: 30 and 40)
on rhode ans merchant study (1977; 295- 305)
r and Flamholtz study (summer 1978; 137-153)
ardi and flamholtz study
ll and klick study (1980; 393-400)
study ( 1984, 233-239)
Up

man Resource Measurment : It existing models - Broad highlights and evaluation

on
roach
proach
etary HR value measurement models
Human Resource Value Measurement Models
A critical recapitulation
ng Remarks
Resource Accounting: Some Cases of practical application

of experiments in developed countries

program at the university of Michigan Case
witte and company case
Barry Corporation Case
aukee Braves Baseball Club Case
western Insurance Company Case

at Electricals Limited
ciated Cement Corporation Ltd, Case
hern Petrochemical Industries Corporation Ltd. Case
rals and Metals Trading Corporation of India Ltd. Case
nd Natural Gas Commission Ltd. Case
ent Corporation of India Case
Authority of India Ltd Gase

s Usefulness in the Economic and Social Development of the Developing Countries like
Bangladesh