Case study 2: Petroleum Development Oman (PDO) is the major hydrocarbon exploration and production company in the Sultanate of Oman. They account for about 70% of the countrys crude oil production and nearly all of its natural gas supply. Gas fields and processing plants are operated by PDO exclusively on behalf of the Government. PDO operates in a concession area of about 90,000 km2 (one third of Omans geographical area), has around 209 producing oil fields, 55 producing gas fields, more than 8,000 active wells, a diverse workforce of more than 8,500 employees, comprised of 70 different nationalities, and more than 70,000 contractors. As an Accountant, you are asked implement Human Resource Accounting system in PDO. In this regard, you are required to: 2.1 Elaborate the process of implementing the Human resources accounting practices in PDO 2.2 Justify the benefits and enumerate the challenges that may come in the successful implementation of Human resource accounting