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A relatively new concept, human resource accounting is still trying to gain traction. In the past years, a considerable body of work has been produced on the numerous processes for analysing human resources accounting as a system of accounting analysis. At the same time, academics have given accounting measurement theory and underlying ideas a great deal of attention, and a substantial body of work has resulted. Traditionally, human resources are not seen as financial or physical assets but rather as intellectual resources. For this article, we surveyed the literature on human resource accounting. There has been a lot of disagreement over how to value human resources. Various methods have been developed for accounting human resources, which assist in identifying and also reporting investments made in a company's human resources that are not already accounted for under conventional practice of accounting.

Human resource accounting (HRA), human assets, intangible assets, employees, organisation performance management.