Human Resource Accounting (HRA) recognizes employees as valuable organizational assets and provides information about their contribution to organizational performance. The studies on Human Resource Accounting Disclosures practices are crucial to find out the effort of modern organizations as well as the contribution of human resources to perform better any organization. In connection, the purpose of the present study is to review the research articles to explore and analyze the existing literatures on Human Resource Accounting Disclosure practices in and outside India. The study will be able to throw its light on HRA valuation models, disclosure practices, human-capital investment, and the relationship between human resources and profitability related research works. The reviewed articles identify the Lev and Schwartz Model as one of the most widely used methods for human-resource valuation in Indian companies. The literature review from the study also reveals the positive impact of employee training, development, compensation, welfare, and other human-capital investments on productivity and financial performance. However, HRA disclosure remains largely voluntary, qualitative, inconsistent, and non-standardized across organizations. The major challenges identified include the absence of mandatory accounting standards, difficulties in employee valuation, uncertain employee tenure, and differences in valuation assumptions. Overall, the literature emphasizes the importance of standardized HRA valuation and disclosure practices to improve transparency, comparability, and effective human-capital management.