"The developments in accounting seems to be the logical offshoot of traditional structure of accounting. The systems like human resource accounting, inflation accounting, and social cost accounting are expected to provide useful information to various users of accounting information. Arora, Parvinder Kumar, Recent Developments in Accounting: A Study of Perceptions of Users of Accounting Information. The Management Accountant, Vol. 29, No. 4, pp. 246- 249, April 1994. Required: Briefly explain the meaning and usefulness of these concepts to users of accounting information. Specific Formatting Instructions Chapter 4 luman Resource Accounting. atroduction me concept of human resource accounting (HRA) aluation techniques.... se for and against human resource accounting ......... onclusion ..... camination questions . 5