The correct answer is D. Human Resource Accounting.
Human resource accounting is a subset of managerial accounting that deals with the measurement, analysis, and reporting of information about an organization’s human resources. It is concerned with the costs and benefits of human resources, as well as the value of human capital.
Social accounting is a type of accounting that focuses on the social and environmental impacts of an organization’s activities. It is concerned with the costs and benefits of an organization’s social and environmental performance, as well as the value of social capital.
Inflation accounting is a type of accounting that adjusts financial statements for the effects of inflation. It is concerned with the costs and benefits of inflation, as well as the value of monetary assets and liabilities.
Environmental accounting is a type of accounting that focuses on the environmental impacts of an organization’s activities. It is concerned with the costs and benefits of an organization’s environmental performance, as well as the value of natural capital.