Stage 3 ( 1971 1976 ) : This was a period of rapid growth of interest in human resource accounting.
2.
The modern concept of human resource accounting was originally developed by Rensis Liker ( 1966 ) at the University of Michigan, Institute of Social Research.
3.
Stage 5 ( 1980 present ) : This period involves the beginning of a resurgence of interest in the theory and practice of Human resource accounting.
4.
Human Resource Accounting ( HRA ) procedures are the first step towards developing sophisticated measurement and valuation procedures to enable a company to report accurately the worth of the organization s human assets.
5.
During this stage the American Accounting Association established committees on human resource accounting which published reports on the development of HRA . In the year 1974, a book presenting the state of the art of HRA was published by the American Accounting Association s Committee on Human Resource Accounting.
6.
During this stage the American Accounting Association established committees on human resource accounting which published reports on the development of HRA . In the year 1974, a book presenting the state of the art of HRA was published by the American Accounting Association s Committee on Human Resource Accounting.
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