Evaluating Human Resource Accounting Practices: A Comparative Analysis of Pre- and Post- Pandemic Period

HRA is a method of identifying and measuring the value of HRs within an organization.The COVID-19 pandemic has significantly impacted HR practices, necessitating a comparative analysis of pre-and post-pandemic periods.This paper attempts to evaluate the changes in HR accounting practices before and after the pandemic period in Indian companies.This research paper is primarily descriptive in nature.Data collecting consists of data that is both primary and secondary.Primary data is gathered through telephone interviews and queries posed to HR consultants, a select industry leaders in HR roles, and working professionals.The secondary data is dependent on the current database.Secondary data is gathered from numerous research papers, journals, and publications from 2018-19 to 2021-2022 financial year, as needed for the study.Understanding the evolution of HRA practices during the pandemic is crucial for organizations to adapt and improve their HR strategies.This paper will provide valuable insights for policymakers, HR professionals, and researchers to enhance human resource management in a post-pandemic world.