What is it about?
This study employs a systematic review using Theory, Context, Characteristics, and Methodology (TCCM) framework combined with bibliometric analysis to examine the evolution and strategic implications of Human Resource Accounting (HRA).
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Why is it important?
The study identifies critical challenges in standardization and measurement methodologies while highlighting opportunities for enhancing organizational transparency and stakeholder engagement. This research contributes to the literature by providing a comprehensive framework for understanding HRA evolution and suggesting future research directions in areas such as standardized disclosure frameworks and technology integration in human capital reporting.
Perspectives
The TCCM analysis uncovers a theoretical progression from capital market theory to dynamic capabilities approaches, contextual expansion across industries and methodological advancement from narrative analysis to sophisticated longitudinal studies. Key findings indicate a significant shift towards integrating HRA with Environmental, Social and Governance frameworks and increasing emphasis on strategic value creation through human capital disclosure.
Dr. Mahesh Luthia
Chetana's Institute of Management and Research
Read the Original
This page is a summary of: Evolution of human resource accounting research: a bibliometric analysis and TCCM framework analysis of three decades (1995–2024), Global Knowledge Memory and Communication, August 2025, Emerald,
DOI: 10.1108/gkmc-12-2024-0890.
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