HRA Practices: An Indian Panorama (Published)
Despite the importance of human resources to the prosperity of corporate cannot be denied in corporate pronouncements, but excepting a few cases, it does not find proper place in the traditional accounting practices prevalent in India mainly due to insufficiency of their quantification. In a developing country like India with abundant human resources, paying inadequate attention and keeping their contribution outside the financial status of corporate sector evidence the lack of transparency in books of accounts. With the advent of scientific management with emphasis on quantitative methodology to make rational use of all resources, this paper makes an attempt to examine the scope of HRA or Human Resource Accounting practices as well as its usefulness in decision making for the management of corporate sector in India. Reviewing human resource accounting leads to furtherance of human resources development.
Keywords: Corporate, Human Resource Accounting, Human resource, financial status, traditional accounting
The Extent of Response to the Social Responsibility Accounting in Tourism Sector: A Case of Jordan (Published)
This study aims at identifying the extent to which the tourism sector in Jordan responds to the accounting for the social responsibility. In order to achieve the goals of the study, a questionnaire has been used to collect the necessary data from 50 participants who have been randomly selected from the field of accounting in the southern region hotels. The statistical results show that there is a clear response from the tourist hotels toward their social responsibility in human resource development on the one hand and toward the preservation of the environment on the other. The study concludes with a number of recommendations including: the need for continuous efforts to meet the social responsibilities, working to keep up with any new requirements, paying more attention to human resources in the surrounding communities, increasing attention to reserves, and providing more support to the community through having a role in creating some attractive tourist environment such as resorts and artificial lakes that will help in prolonging the period of stay of tourists which in turn will reflect positively on those hotels.
Keywords: CSR accounting, Environment, Ethics, Human resource, Tourist Hotels