The correct answer is C. Human resource accounting.
Human resource accounting is a process of identifying and measuring data related to human resources. It is a relatively new field of accounting that is still in its early stages of development. However, it has the potential to provide valuable information to businesses about the value of their human capital.
There are a number of different methods that can be used to measure human resources. One common method is to use a cost-based approach. This approach involves identifying the costs associated with hiring, training, and developing employees. Another common method is to use a value-based approach. This approach involves identifying the value that employees add to the organization.
Human resource accounting can be used for a variety of purposes. It can be used to make decisions about hiring, training, and compensation. It can also be used to track the performance of human resources over time. Additionally, it can be used to communicate the value of human capital to stakeholders.
A. Value added accounting is a system of accounting that measures the value added by a company’s activities. It is a relatively new field of accounting that is still in its early stages of development. However, it has the potential to provide valuable information to businesses about the value of their activities.
B. Social accounting is a system of accounting that measures the social and environmental impacts of a company’s activities. It is a relatively new field of accounting that is still in its early stages of development. However, it has the potential to provide valuable information to businesses about the impact of their activities on society and the environment.
D. Human resource management is the process of planning, organizing, directing, and controlling the work of human resources in an organization. It is a field of management that is concerned with the effective use of people in organizations.