Designing a model of human resource accounting in Islamic Azad University

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AMIRI HASSAN; MIRSEPASI NASER; Rahnamay Roodposhti Fereydon

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2017 | Volume:6 | Issue:21 Page(s): 19-32

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Information Journal Paper

Title

Designing a model of human resource accounting in Islamic Azad University

Author(s)

AMIRI HASSAN | MIRSEPASI NASER | Rahnamay Roodposhti Fereydon | Issue Writer Certificate

Keywords

human resources accountingQ2

Human Resources ManagementQ1

Financial statements of human resourcesQ1

Value of the occupationQ1

The value of workingQ1

Abstract

The present study has developed a useful model of human resource accounting in the Islamic Azad University. To make this model can provide the necessary tools for decision-makers to implement and human resources at the University in the form of four human resource management system(1. Recruitment 2. Training 3. Maintenance 4. Employment). The method has been functional. This study is considered applied in terms of research method, and in order to gather information uses Library, Delphi and Filed method. In other words, there is a kind of triangulation in this method. Delphi-Fuzzy technique has been used so as to purify and approve the extracted indexes and sub-indexes. The result of the study showed that the main hypothesis which states 'Accounting factors of human resources have validity in development of human capital, was accepted. Therefor it is concluded that the recognized and presented indexes in this study provide the appropriate criteria for recognizing the status of human capital development systems in reporting and human resources accounting. These criteria were presented as a conceptual framework model and it's validity was accepted. The presented model can be used in different setting so as assess the status of the human capital development systems in financial reporting. According to conducted assessments, it was shown that the output of absorption system in human resources accounting framework for development of capital human is 4. 875 out of 10. Therefor based on defined verbal variables in the study, if can be stated that knowledge resulted from human resources accounting in supplying human recourses (in accordance with capital human development) is valued at a low level in Islamic Azad University.

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APA: Copy

AMIRI, HASSAN, MIRSEPASI, NASER, & Rahnamay Roodposhti, Fereydon. (2017). Designing a model of human resource accounting in Islamic Azad University. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 6(21 ), 19-32. SID. https://sid.ir/paper/237975/en

Vancouver: Copy

AMIRI HASSAN, MIRSEPASI NASER, Rahnamay Roodposhti Fereydon. Designing a model of human resource accounting in Islamic Azad University. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2017;6(21 ):19-32. Available from: https://sid.ir/paper/237975/en

IEEE: Copy

HASSAN AMIRI, NASER MIRSEPASI, and Fereydon Rahnamay Roodposhti, “Designing a model of human resource accounting in Islamic Azad University,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 6, no. 21 , pp. 19–32, 2017, [Online]. Available: https://sid.ir/paper/237975/en

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