Comparative Analysis of Motivational Factors towards Implementation of Human Resource Accounting Practices – A Comparative Study between Two Organizations under Process Industries from India and Kurdistan

Abstract

The current research focusses on analyzing motivational factors of employees in implementing human resource accounting practices under process industries in India and Kurdistan Iraq. The current research focused on collecting primary data by constructing the questionnaire based on existing literature. The researcher used quantitative method for this study. The sample size for the current study was (386 from Cement Corporation Limited and 186 from Al Mansoori Petroleum Services Limited) have been considered for general evaluation. Employee’s motivational factors has significant relationship towards Implementation of HRA system where null hypothesis got rejected and alternative hypothesis got accepted. The comparative analysis from one company from India and another from Kurdistan under process industry reveals that there is lot of scope to implement human resource accounting practices by providing proper motivation to employees. The treatment of employees in any organization is key to achieve their desired goals and objectives.
Further research may be extended in other industries and other countries to observe more outcomes about testing the significance between employee’s motivational factors in implementing human resource accounting systems.