A Study on the Perception of Bankers Towards Human Resource Accounting and Its Strategic Role in Organisational Performance

Background: Human Resource Accounting (HRA) focuses on valuing and disclosing the financial worth of an organization's human capital, while financial disclosure is the process of presenting financial information to stakeholders. While HRA itself is not a mandatory element of standard financial reporting, the inclusion of HRA data in financial statements could potentially influence investors' perceptions of a company's value and future prospects. Key objective: The core objective of the study was to identify the perception of bankers on various aspects of HRA and its Strategic Role in organizational performance. Idea behind the study: The main idea behind the present study is to identify and compare the opinion of Bankers from Private and public sector banks on various issues pertaining to HRA from Southern Rajasthan. Research Methodology: The study was conducted utilizing a sample of 235 Bankers from Southern Rajasthan, bifurcated into public and Private banks. The research is based on primary data and uses a method called Purposeful sampling for data collection. Ten Likert statements were framed to find the respondents' opinions on HRA and its Strategic Role in Organizational Performance. Findings: The results showed that the respondents shared common perceptions on the issues raised through Likert statements, but when the results were matched, the response status of both kinds of banks was found to be different