HUMAN RESOURCE ACCOUNTING DISCLOSURE PRACTICES AND FINANCIAL PERFORMANCE: AN ANALYTICAL STUDY OF TATA CONSULTANCY SERVICES (TCS)
DOI:
https://doi.org/10.69980/dzs9qv34Keywords:
Sustainable Business Growth, Sustainable Human Resource Management, Strategic Management, Corporate Governance, Organizational PerformanceAbstract
Human Resource Accounting is the process of identifying and measuring data related to the workforce of an organization and communicating this information to all the interested parties. HRA is a tool that not only helps the management in better planning and decision making but also helps the employees in understanding their role and contribution in the overall functioning of the organization. Despite its established importance, there are limited studies done on the extent of HRA disclosure practices and its link to the financial performance especially in Indian IT sector. This study addresses this gap by1 examining the HRA disclosure practices followed by Tata Consultancy Services (TCS) which is one of the leading IT companies in India. The study identifies and calculates seven HRA related variables and attempts to understand the role of HRA disclosure on the financial performance of TCS. The study is analytical and descriptive in nature and uses case study method. The study is based on secondary data collected from the published annual reports of TCS for a period of five years from 2020-21 to 2024-25. Trend analysis and growth percentages have also been used in this study to understand the movement of HRA variables over the years.
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