TY - GEN AU - CHATTERJEE, PARTHA TI - Return on talent and its accounting: Role and challenge for cost and management accountants (CMAS) PY - 2013/// KW - TALENT N2 - Imporance of human talents in today's business scenario. Often we see in Director's report Our employees is our greatest asset for being a fantastic success of our company. We have to retain them at any cost. The concept of human resource accounting was not new in India. HRA was introduced by public sector companies like Bharat Heavy electrical Ltd. (BHEL) ER -