USERS' PERCEPTION OF HUMAN RESOURCE DISCLOSURE IN INDIA ORIGINAL ARTICLE

The purpose here in this study is not only to generate statistics but also to obtain insight from the executives, professionals and academicians on the valuation and disclosure practices of human resources. The basic purpose of this empirical analysis is to have a collective opinion from the senior and experiences professionals and executives responsible for decision making related to the personnel, human resources, accounting, finance and related areas. The opinions received from the respondents have been examined in a survey type of method. The empirical analysis has been carried out with the help of the categorical and qualitative opinion collected by circulating the questionnaire. This study finds out that the majority of the respondents are aware of the term HRA, but surprisingly not many know as to how it practiced. In addition, there is a need to find out the ways to increase the knowledge of HRA in India.