Accounting for human resource has always been a problem in terms of recording this because there are no guidelines for it. Business has gone sea change from production of goods to service sector where the value of human resource is more than any other factor of production. In such environment if they are not given any place in annual accounts it would be difficult to take right decisions regarding them. The research methodology used in this paper is based on primary data. The paper analysis the problem and tries to bring out solution based on response from the questionnaire for the world of accounting.   
 
KEYWORDS: Human Resource Accounting, Primary Data, Human Resource Disclosures. 

Introduction:  As accounting is an applied science and art. It is not in exact form and with its development it keeps on changing. The concept the human resource accounting is developed with the passage of time as the researchers contributed in this field differently. Review of Literature Shri Pragnesh B. Shah (2004) analysed Human resource accounting is in infancy and there is need of unification of presentation of such information. Aditi Dixit (2005) observed some accounting standard is required to bring unification in presentation of accounting standard of human resource accounting. Eric Flamholtz (2005) investigated that positive culture affects the contribution of the employees. Dr. Arindam Gosh and Prof Asit Gope (2009) according to him quantification of information related to human resource helps in taking decisions related to human resource. Yagnesh M Dalvadi (2010) examined that there is difference in accounting of human resources of private and public sector organizations. Raunak Narayan (2010) observed that calculations of various ratios related to human resource helps in studying human resource but this subject has issues and challenges in it. Dr. Sandeep (2012) analyzed that accounting of human resource has relevance but it has hurdles in its adoption within the organization and outside the organization. Michael Mankins, Karen harris et al (2017) observed that present age is the age where value of human capital outweighs the importance of financial resources which further supports the requirement of research in the field of human resource accounting. 

Objectives of Study

•  To study various problem of human resource accounting.
•  To explore the possible solution of human resource accounting.

Research Methodology: This research is descriptive in nature.  

Source of Data: Primary data is the main source of information.