In an organisation, human resource is the most important resource for organisation development. These resources (HR) are directing and controlling the other resource (Machine and material) for production and organisation profitability. Even though the human resource is very much important to an organisation, but still it is not recognising as an asset factor in the financial balance sheet (financial Statement). This is due to because; there is no proper measurement model for the cost and value of human resource in HRA under many organisations. The Human Resource Accounting will help the organisation for the better future development like, acquisition, expansion, diversification of the organisation. This research is mainly a conceptual paper, which deals with the theoretical aspects of Human Resource Accounting, its measurement on HRA in the organisation and it explains about the influence of HRA in organisation decision making. © 2015, Mediterranean Center of Social and Educational Research. All rights reserved.