The aim of the present descriptive research study is to examine the impact of human resource accounting on organizational performance. The comparative assessment of valuation of human capital and employee-organizational performance is essential in the competitive scenario. The valuation of human capital include: the costs associated with recruitment and selection, performance appraisal, training and development, compensation, salaries and welfare facilities provided to the employees. Outcome:-The outcome of the research witnessed that there are many aspects which depends up on the HRA like: performance enhancement, stake holders decision, long-run survival, skill & knowledge enhancement are depends up on the valuation of human capital in the organization. Research Design/Methodology/Approach:- Developed a structured closed ended questionnaire to collect the opinion from various respondents with respect to opinion on HRA and its impact on organizational performance. Applied descriptive statistics which Include, Mean, SD and Analysis of Variance (ANOVA) to assess the variation in the opinion of respondents. Generalizability:- The outcome of the research can be generalized where need arises to assess the employee-organizational performance based on the valuation of human capital in the organization. Novelty:- The relationship between the human capital valuation and the employee-organizational performance assessment is novel in nature. Type of the research:- It is a descriptive research design.