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VOL. 11, ISSUE 1 (2025)
The impact of human resource accounting on manufacturing company performance in India: A study on NTPC
Authors
Raghavendra L, N R Suryanarayana
Abstract
The article examined NTPC data related to
Human Resource Accounting (HRA). It specifically analyzed key metrics,
including value added, the total number of employees, and the value added per
employee. To investigate the relationships among these factors, the author
formulated two distinct hypotheses. The first hypothesis explored the
connection between the total value added and the number of employees. The
second hypothesis looked into the relationship between the number of employees
and the value added per employee. The results of the analysis supported the
first hypothesis while rejecting the second. This indicates that as the number
of employees increases, the total value added by the company also tends to
rise. However, the data did not show a significant connection between the total
number of employees and the value added per employee. A correlation method was
utilized to assess the strength and direction of these relationships, providing
a clearer understanding of the data. The article concluded that both the
company and its employees must take steps to implement HRA effectively.
Additionally, it suggested that support from legal bodies and accounting boards
is essential in this process. This collaborative effort could enhance transparency
and better reflect the true value of human resources within the organization.
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Pages:60-63
How to cite this article:
Raghavendra L, N R Suryanarayana "The impact of human resource accounting on manufacturing company performance in India: A study on NTPC". International Journal of Commerce and Management Research, Vol 11, Issue 1, 2025, Pages 60-63
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