Advances in Consumer Research
Issue 4 : 2604-2615
Original Article
An Examination of the Policies and Practices for Human Resource Accounting Disclosures in Indian Public Sector Banks' Annual Reports (Post Mega Merger 2020)
 ,
 ,
1
Research Scholar & Assistant Professor, School of Commerce, Graphic Era Hill University, Dehradun, India
2
Associate Professor, School of Commerce, Graphic Era Hill University, Dehradun, India.
3
Professor, School of Vocational Studies, Graphic Era Hill University, Dehradun, India)
Abstract

Human resources help businesses achieve their objectives since they are natural reservoir of leadership, skill, knowledge, creativity, and talent. Still, the existing system of accounting is unable to adequately offer human resources value. Not only this, but we also found that Indian businesses disclose very little about human resource accounting (HRA) and its regulation. In addition, the HRA disclosures that businesses provide are not consistent, organised, or comparative between businesses in the same industry. As a result, we assess the degree to which certain Indian public sector banks measure and report on HRA. The current study looks into the degree of HRA practices and disclosures used by 12 public sector banks in India after the mega bank merger 2020. The study considered a 2-step process to determine the level of HRA related disclosures for these years in the annual reports of each of the 12 public sector banks. The first of the two steps are creating the HRA policies and disclosure index and the second step is rating the disclosure items. Descriptive statistics, tabulation, and graphical representation were used in the analysis of the data. The conclusion demonstrates that human resources accounting disclosures by banking institutions are still in their infancy. In the modern period, human resources have a strategic position. The true capital, particularly in information-based industries like banking, is the experience, knowledge, and skills that people possess. It serves as the primary predictor of productivity, profitability, and sustainability and provides investors worldwide with a foundation upon which to make decisions. Information asymmetry requires the disclosure of this significant organisational component. The study would try to analyze the current position of HRA Disclosure Practices prevailing in the public sector banks in India in comparison with the Disclosure Practices prevailing in these banks, taking into consideration both the importance of HR and HR Disclosures in this sector and the importance of the Banking Industry in the Indian Economy

Keywords
Recommended Articles
Research Article
Employees’ Perceptions of Job Evaluation Practices: Evidence from the Textile Industry in Uttar Pradesh
Published: 30/09/2025
Research Article
Publishing Of Reports Via Camunda Workflow Orchestration for A Financial Institute
Published: 30/09/2025
Research Article
E-Commerce vs. Traditional Retail: A Data-Driven Comparison of Profitability and Sustainability
Published: 30/09/2025
Research Article
Strategic Patient-Centric Brand Management in Pharma: Transforming Value Creation through VRIO Analysis
Published: 30/08/2025
Loading Image...
Volume 2, Issue 4
Citations
79 Views
99 Downloads
Share this article
© Copyright Advances in Consumer Research