In the current century, the knowledge and attitude of employees have greater significance than the physical assets. Human resources are identified as the main source of competitive advantage by any organization. So, employees should be valued. The method of valuing employees in monetary terms is called Human Resource Accounting. Human Resource Accounting measures the cost invested by the organization on the employee and the value in the form of employee service contribution to the organization. An individual's expected conditional value and expected realizable value will be equal if he is certain to remain in the organization in the predetermined roles throughout his expected service life. But it depends upon the motivation level of employees. When the services rendered by the employees are valued then they get a feeling of recognition and take more interest in their job. Awareness of investment made by the organization on the employees makes them responsible to contribute in terms of service worth higher than the investments. Centralization, little opportunity for advancement, great amount of formalization, and a high degree of specialization affects employee motivation negatively. HRA system can be useful to report the impact of motivation. The major objective of this study is to understand how the Human Resource Accounting Policies and Practices impact Motivational factors The study is based on Primary and Secondary data and an extension of related literature. A highly motivated employee imparts a lot of direct and indirect benefits to the organization. They are more loyal, creative, innovative, create a good work environment, perform better, etc. All these benefits help the organization to a great extent. Questions about all motivation factors are asked to gaze at the impact of the Motivation level of employees. The descriptive statistics in the form of Histogram charts are shown. The overall conclusion that can be drawn out of this research is that although HRA is a new concept that is very new to employees, implementation of HRA policies and practices has a positive impact on the motivational level of employees in government hospitals of research area taken.

___________________________________________________________________________________

Keywords: Human Resources, HRA Policies and Practices, Motivation, HR Value, Achievements.