Impact of Human Resource Accounting Practices on Decision Making in the Organization – Evidence from a Private Company in Kurdistan Region of Iraq
Navulur Krishna Surarchith1, Krishnamohan Vaddadi2

1V Navulur Krishna Surarchith, Dr. Krishnamohan Vaddadi Faculty of Administrative Sciences and Economics, Tishk International University (Formerly known as Ishik University), Kurdistan – Iraq & Research Scholar of Dr. B.R. Ambedkar University, Srikakulam, AP, India.

2Krishnamohan Vaddadi, Professor, Department of Commerce and Management Studies (DCMS), Andhra University Visakhapatnam (AP) – India.

Manuscript received on 09 July 2019 | Revised Manuscript received on 21 July 2019 | Manuscript Published on 23 August 2019 | PP: 1251-1254 | Volume-8 Issue-9S3 August 2019 | Retrieval Number: I32760789S319/2019©BEIESP | DOI: 10.35940/ijitee.K1133.09811S19

Open Access | Editorial and Publishing Policies | Cite | Mendeley | Indexing and Abstracting
© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open-access article under the CC-BY-NC-ND license (

Abstract: The current study aimed at understanding the impact of Human Resource Accounting practices on decision making in an organization. The research was conducted on a private company in Kurdistan. Researchers constructed a model where predictor variable is Human Resource Accounting Practices and Predicted variable is Decision making. The Research has null hypothesis and alternative hypothesis where the null hypothesis was“There is no significant relationship between Human Resource Accounting Practices and Decision Making”. The alternative hypothesis was “There is significant relationship between Human Resource Accounting Practices and Decision Making”. The sample size for the current research was 107 where researcher distributed 120 questionnaires where 13 questionnaires were not filled properly. Researchers used quantitative method to analyze the results of the current research. The questionnaire consists of 20 questions which were organized randomly to avoid bias based responses from the respondents. Researchers concluded that HRA hasa strong positive effect on decision making where alternative hypothesis was accepted and null hypothesis got rejected. The sample size was low as the researcher conducted pilot study on this area and may get different results by increasing the sample size and demographics. The present research helps the organization to understand the importance of Human Resource Accounting and the effect of HRA on decision making.

Keywords: Human Resource Accounting practices, Decision making and private companies.
Scope of the Article: e-Commerce