For India's human resource accounting research
Tom Albright, India social science journals,2008.5

The past few decades have witnessed a global transition from manufacturing to service based economies. The fundamental difference between the two lies in the very nature of their assets. In the former, the physical assets like plant, machinery, material etc. are of utmost importance. In contrast, in the latter, knowledge and attitudes of the employees assume greater significance. For instance, in the case of an IT firm, the value of its physical assets is negligible when compared with the value of the knowledge and skills of its personnel. Similarly, in hospitals, academic institutions, consulting firms etc., the total worth of the organization depends mainly on the skills of its employees and the services they render. Hence, the success of these organizations is contingent on the quality of their Human Resource- its knowledge, skills, competence, motivation and understanding of the organizational culture. In knowledge –driven economies therefore, it is imperative that the humans be recognized as an integral part of the total worth of an organization. However, in order to estimate and project the worth of the human capital, it is necessary that some method of quantifying the worth of the knowledge, motivation, skills, and contribution of the human element as well as that of the organizational processes, like recruitment, selection, training etc, which are used to build and support these human aspects, is developed

對印度人力資源會計的研究
湯姆奧爾布賴特
過去幾十年,全球經(jīng)濟發(fā)生了巨大的變化，從制造業(yè)向以服務業(yè)為基礎的經(jīng)濟轉(zhuǎn)變。這兩種產(chǎn)業(yè)的根本區(qū)別在于其他們的資產(chǎn)本質(zhì)。在以前，物理資產(chǎn)比如設備、機械、材料等是極其重要的，然而，在服務業(yè)中員工的知識和態(tài)度發(fā)揮著更重要的作用。例如,在IT行業(yè)中，實物資產(chǎn)的價值與智力價值和人們的技能相比是微不足道的。同樣，在醫(yī)院、學術(shù)機構(gòu)、咨詢等公司，組織的總價值主要取決于員工的技能一級他們所提供的服務。因此，這些組織的成功取決于人力資源的質(zhì)量，知識、技能、能力這些因素激勵并且理解企業(yè)的組織文化。在知識經(jīng)濟驅(qū)動的今天，人力資源被公認為是總價值中的一個重要組成部分。然而，為了評估和設計人力資本價值,需要不斷的采取某種方法來定量諸如知識的價值、動機、技巧等人為貢獻因素,以及組織過程，如招聘、選拔、培訓等的價值，從而用服務于人力資源管理的各個模塊。
企事業(yè)單位的成功完全取決于人才資源的質(zhì)量。必須強調(diào)的是對人力的投資在任何公司中都是最重要的投入。根據(jù)投資的理論知識，可以通過提高員工的技能和能力從而來提高組織的人力資源水平。在這種情形下，值得我們?nèi)彶橛《热肆Y源會計實務有關的各個方面。
關于近代人力資源會計的起源人們正在努力去探索，人力資源會計是一種會計確認和計量系統(tǒng)，在過去十年間大量的相關文獻已被發(fā)表，它初步被定義為是關于為計量人力資源會計而設置的各種程序。與此同時，相關的理論概念和潛在的會計計量隨著大量文獻的發(fā)展已經(jīng)在學術(shù)界引起了相當大的關注。傳統(tǒng)的人力資源會計已經(jīng)不再被認定是物質(zhì)或是財務資產(chǎn)。