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International Journal of Accounting and Financial Management Research (IJAFMR) ISSN:2249-6882 Vol.2, Issue 2 June 2012 14-23 © TJPRC Pvt. Ltd.,

PRACTICE OF HUMAN RESOURCE ACCOUNTING IN BANKING SECTOR OF BANGLADESH
SYED MOUDUD-UL-HUQ1 & PANUEL ROZARIO PRINCE 2

1

Lecturer Department Of Business Administration, Mawlana Bhashani Science And Technology University, Santosh, Tangail. 2 Lecturer, Department Of Business Administration, Victoria University Of Bangladesh, 15/11/APanthapath,Dhaka.

ABSTRACT
Success and failure of corporate undertakings purely depends upon the human resources. Now-adays human resource is a prime concern for all the institutions especially for financial institutions as they have required investing a huge amount of capital. In this context, it is worth while to examine human resource accounting practices in corporate sector i.e. banking sector in Bangladesh. For the convenience of completing the research paper successfully it has been prepared based on a sample of 25 commercial banks and practice of human resource accounting has been measured on five broad indicators which incorporates several sub indicators. In the survey it has found only few banks had mechanism to practice of human resource accounting in 2010 and now in 2011 almost the same number of banks has such mechanism and score improved by .09 due to the some enhancement program in this regard and it has been found that banking sectors in Bangladesh are often alleged as too vague in the issues of practicing human resource accounting. KEY WORDS: Human Resource Accounting (HRA), Practice, Commercial Bank, Indicators, Weighted Scoring Model.

INTRODUCTION
The concept of HRA is one of the branches of modern accounting systems. Earlier, this accounting system developed by an Italian monk, Luca Paciolo who used his analytical skills to discuss the system of double-entry…...

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