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Identifying obstacles to the implementation of human resources accounting system in Iranian companies (case study of Green Energy Industrial Group)

Number of pages: 147 File Format: word File Code: 31289
Year: 2013 University Degree: Master's degree Category: Management
Tags/Keywords: Accounting - Human resource accounting - Human resource accounting - Human resource management - Human resources - Knowledge development - Management information systems - Public administration
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  • Summary of Identifying obstacles to the implementation of human resources accounting system in Iranian companies (case study of Green Energy Industrial Group)

    Dissertation for Master's Degree (M.A)

    Public Administration Human Resource Orientation

    Abstract

    Human resource accounting is a new approach in accounting that has a relatively short life. Human resource accounting can be considered as a combination of human resource management and accounting. By quantifying the value of resources, human resource accounting has improved the efficiency of human resource management and created facilities for the evaluation of personnel policy. Therefore, the present research has been conducted with the aim of identifying the obstacles to the implementation of the human resource accounting system in Iranian companies (Study of Green Energy Industrial Group). The statistical population of the present study consists of senior managers of all companies, middle managers and financial and human resources experts of Green Energy Industrial Group in the number of 74 people, which is considered as a sample in order to increase the credibility of the research of the entire society. To collect the information required for the research, a questionnaire was used, the reliability of which was confirmed using Cronbach's alpha test. spss software was used to analyze the information obtained, and the results indicate that there is a significant relationship between adequate knowledge and understanding of the human resource accounting system, expert human resources, government support, the existence of suitable software, attention to the economic value of human capital and the support of senior managers as independent variables, and the establishment of the human resource accounting system as a dependent variable. Keywords: accounting, human resources, government support. Research

    1-1- Introduction

    Accounting of human resources enables an unprecedented recognition of a management principle regarding the material value of human resources in the organization. In the past, managers did not think about it and were completely indifferent to it, but today, due to the achievements of human resource accounting, managers' attention has been drawn to the issues of maintaining and optimal use of human resources. (Tusi, 1371: 39)

    Another goal of human resource accounting is to provide the necessary information for the effective and efficient management of human resources by the management. The human resource accounting system prepares the necessary information about the cost and value of people for organizations and responds to the specific needs of the organization in this field.  Accounting is one of the branches of human sciences that seeks to report the financial status and economic performance of natural and legal entities. And human resource accounting is one of its new sub-branches, which has a shorter lifespan than other sub-branches of this strong branch. So the necessity of a new look at human resources within the framework of accounting concepts is revealed, to meet the information needs of managers and other users in relation to this strategic resource under a system called human resource accounting. In this chapter, to state the generalities of the research including; We discuss the statement of the problem, the importance and necessity of the research, the goals and questions of the research, the hypotheses and the conceptual model of the research, the scope of the research and the definition of specialized terms. 1-2- Statement of the problem The growth and development of knowledge is formed by the capability of human resources and the valuation, measurement and reporting of human assets are defined in the framework of human resources accounting. By quantifying the value of resources, human resource accounting has improved the efficiency of human resource management and created facilities for the evaluation of personnel policies, and according to the nature of the activities of some organizations and institutions, their use is necessary and necessary and can be used in most knowledge-based organizations. The value of human resources and its ability is considered as one of the main assets of today's organizations. The requirements and axes of development have created a world based on the economy of human society. Unlike in the past, in this economy, knowledge plays a dominant role in the production of wealth. The growth and development of knowledge is formed by human resource capability, and the valuation, measurement of human assets and its reporting are defined in the framework of human resource accounting.By quantifying the value of resources, human resource accounting has improved the efficiency of human resource management and created facilities for personnel policy evaluation, and according to the nature of the activities of some organizations and institutions, its use is necessary and necessary and can be used in most knowledge-based organizations. Numerous researches since the beginning of the issue of human resource accounting in the world indicate that the human resource evaluation system can provide useful information to users. Human resource accounting prepares and provides the information required for selection, growth and improvement, maintenance, exploitation, evaluation and compensation of human resources services. This system is considered as a framework and a tool for HR professionals and managers. In the new management, there is an attempt to value assets and especially human resources. Just as the discussion about the benefits and importance of the financial accounting system as one of the most important management information systems will be a clear explanation, it is also about the importance and role of human resource accounting. Unfortunately, despite the fact that more than half a century has passed since the birth of the human resources accounting system, so far no serious and fundamental movement has been observed in the direction of launching this system in the country or the pathology of not implementing this system. Therefore, what is necessary and important in this regard is to discuss, review and conduct research on the obstacles to establishing this system based on existing concepts and assumptions and choosing the best procedure for valuing human resources in Iran in accordance with the cultural and value structures and existing economic conditions among the many theories.

    The present research aims to take a small step towards solving this problem by identifying the obstacles to the establishment of the human resource accounting system in Iranian companies.

    1-3- Necessity of conducting research

    Many researches since the beginning of the human resource accounting issue in the world indicate that the human resource evaluation system can provide useful information to the users. The human resources accountant prepares and provides the information needed for the selection, growth and improvement, maintenance, exploitation, evaluation and compensation of human resources services. This system should be considered as a framework and tool for human resource professionals and managers. In the new management, there is an attempt to value assets and especially human resources. In this way, in order to keep pace with the developments of the global society and use the opportunities, there is a need to change the attitude in all aspects. Accounting as an information system also needs change and transformation. With this change, the attitude towards assets should change.

    The human resource accounting system, in which the value of human capital is processed and reported, is considered one of the tools and accessories of today's world, with all its shortcomings. Just as the discussion about the benefits and importance of the financial accounting system as one of the most important management information systems will be an explanation of the obvious, addressing the issue of the importance and role of human resources accounting is also of this kind. Unfortunately, despite the fact that more than half a century has passed since the birth of the human resources accounting system, so far no serious and fundamental movement has been observed in the direction of launching this system inside the country or the pathology of its non-implementation. The selected statistical community is also one of the country's large holdings, which operates in two different areas (investment and commerce), but despite the significant amount of financial units and human resources in this collection, it has experienced a very high turnover and fluctuation of human resources in recent years, which indicates the lack of sensitivity necessary to control this process and preserve human resources in this society. Therefore, what is necessary and important in this regard is to discuss and investigate and conduct research on the identification of obstacles to the establishment of this system in Iran.

    1-4- Research objectives:

    Knowing the effect of awareness and sufficient knowledge of the human resources accounting system on the establishment of the human resources accounting system.

    Knowing the effect of the lack of specialized manpower on the establishment of the human resources accounting system.

    Knowledge of the effect of government support on the establishment of the human resources accounting system.

    Knowledge of the effect of the presence of suitable software on the establishment of the human resource accounting system.

    Knowledge of the effect of paying attention to the economic value of human assets on the establishment of the human resource accounting system.

    Knowledge of the effect of the support of senior managers on the establishment of the human resource accounting system.

  • Contents & References of Identifying obstacles to the implementation of human resources accounting system in Iranian companies (case study of Green Energy Industrial Group)

    List:

    Abstract 1

    Chapter One: General Research

    1-1- Introduction. 2

    1-2- statement of the problem. 4

    1-3- Necessity of doing research. 5

    1-4- research objectives. 7

    1-5- Research questions. 7

    1-5- The scope of research. 8

    1-5-1-Thematic area. 8

    1-5-2-spatial domain 8

    1-5-3-temporal domain 8

    1-6- conceptual model of research. 8

    1-7- Research words and terms. 9

    Chapter Two: Literature and Research Background

    Introduction. 12

    2-1-Part One: Human Resources Management. 14

    2-1-1- Definition and concept of human resource management. 15

    2-1-2 - The emergence of strategic management of human resources. 16

    2-1-3-Objectives of human resource management 18

    2-1-3-1-Objectives of human resource management in relation to the organization 19

    2-1-3-2-Objectives of human resource management in relation to shareholders and investors 19

    2-1-3-3-Objectives of human resource management in relation to customers 20

    2-1-3-4- The objectives of human resource management in relation to employees 20

    2-1-4 - Relationship between human resource management and human resource accounting 20

    2-1-5 - Proposed models and frameworks in the field of human resource management and strategic human resource management 21

    2-2- Second part: Human resource accounting. 33

    2-2-1 History of human resource accounting. 33

    2-2-2- The concept of human resource accounting. 39

    2-2-3- Accounting of human resources and human resources costs. 42

    2-2-3-1- Initial costs 42

    2-2-3-2 - Replacement costs. 43

    2-2-4- Objectives of human resources accounting 45

    2-2-5 - Features of human resources accounting 47

    2-2-6 - The role of human resources accounting in organizations 48

    2-2-7 - Measurement models of human resources accounting 51

    2-2-8- Applications of human resources accounting. 56

    2-2-8-1 - The application of human resource accounting in the process of human resource management. 56

    2-2-9 - reasons for the development of human resource accounting 66

    2-2-9-1 - macro level. 66

    2-2-9-2 – micro level. 66

    2-2-10- Benefits of human resource accounting. 67

    2-2-11- The opinions of researchers in the field of human resource accounting 71

    2-2-12- Human power as an asset 74

    2-2-13- Economic structure of Iran. 77

    2-2-14 - Obstacles to the establishment of human resource accounting. 79

    2-3- The third part: Research background. 82

    2-3-1 - Internal investigation. 82

    2-3-2- Research outside Iran. 83

    2-4- Getting to know the studied organization. 86

    Chapter Three: Research Methodology

    3-1-Introduction 91

    3-2- Research Methodology. 92

    3-3- Statistical population. 92

    3-4- Sampling and determination of sample size. 92

    3-5- Methods of collecting information and research data. 93

    3-6- Reliability and validity of measurement tools. 94

    Chapter Four: Data Analysis

    4-1- Introduction. 97

    4-2- Descriptive statistics. 99

    4-2-1- Gender. 100

    4-2- Work history 101

    4-2-3- Education. 102

    4-3- Inferential statistics. 103

    4-3-1-testing the first hypothesis. 103

    4-3-3-testing the second hypothesis. 104

    4-3-4- Test of the third hypothesis. 105

    4-3-5- Testing the fourth hypothesis. 106

    4-3-6- Test of the fifth hypothesis. 107

    4-3-7- Sixth hypothesis test. 108

    4-4- The results of the regression of research variables. 109

    Chapter Five: Conclusions and Suggestions

    5-1 Introduction. 112

    5-2-1- The results of descriptive findings. 113

    5-2-2- The results of inferential statistics. 113

    5-2-3- Regression results. 116

    5-3- Suggestions. 117

    5-4- Research problems and limitations 120

    5-5- Suggestions for future research. 121

    Sources and sources 122

    A) Persian sources. 122

    b) English sources. 125

    Appendices 129

    English abstract. 137

     

    Source:

    A) Persian sources

    1- Abtahi, Seyed Hassan, 1375, Human Resource Management, Payam Noor Publications.

    2- Eric, J. Flamholtz, 1379, Human Resource Accounting, translated by Zahra Hassan, Scientific Publishing Center.

    3- Eric, J. Flamholtz, 1379, human resource accounting, translated by Zahra Hassan Ghorban, scientific publication center.

    4-

    4- Etimadi, Hossein, Shahriari, Mohammad Rahim, 1375, Investigating the impact of providing human resources accounting information on the behavior of users of accounting information in Iran, Research Quarterly in Financial Surveys, 4th year, No. 16 and 17.

    5- Oskaran, Uma, Saibi, Mohammad, Shirazi, 1384, Research methods in management, Higher Institute of Management and Planning Education and Research, print Soum, Tehran.

    6- Bakhtiari, Parviz, 2016, Human resource accounting as a tool to increase the effectiveness of management, Accountant Magazine, Monthly Journal of the Iranian Accountants Association, No. 22.

    7- Bashir El Bardawil, Sahar, 2012, Studying the application of human resource accounting in large semi-governmental organizations in the Gaza Strip.

    8- Belkowi, Ahmed, 2012, accounting theory Social, Tehran: Terme.

    9- Parker and others, 1373, accounting and human resources, translator: Nasser Mir Sepasi, Tehran: Public Management Education Center.

    10- Javadin, Seyed Reza, 1384, human resources management and staff affairs, Negah Danesh publishing house, third edition.

    11- Haji Karimi, Abbas Ali, Rangriz, Hassan, 1379, resource management 13- Hassan Ghorban, Zahra, 1378, Financial Accounting for Human Resource Policies, Rekhdar Magazine, Monthly Journal of the Certified Accountants Association of Iran, No. 134. 14- Hassan Ghorban, Zahra, 1379, prescriptive or descriptive human resource accounting, Rekhdar magazine, number 140. 15- Hassan Ghorban, Zahra, 1379, prescriptive or descriptive human resource accounting, Rekhdar magazine, number 140. 16- Hassan Ghorban, Zahra, 1379, human resource accounting, Tadbir magazine, number 101. 17- Hassan Ghorban, Zahra, 1379, Human Resource Accounting, Tadbir Magazine, No. 101. 18- Khaki, Gholamreza, 1375, Human Resource Accounting and Audit, Tadbir Scientific Educational Monthly, No. 78. 19- Khani, Abdullah, 1376, Investigating the impact of providing human resource accounting information on management performance from the perspective of experienced managers. Tehran: Tarbiat Modares University.

    20- Devani, Gholamhossein, 1374, The New Challenge of Human Capitals, Accounting Monthly. No. 130. 21- Rezaei, Reza, 2013, Review of Human Resource Accounting, System Group Electronic Magazine, Number 7. 5. 22- Siegel and Marconi, 2013, Behavioral Accounting, Translator: Ali Rahmani, Tehran: Public Management Education Center. Government, Government Management Training Center, No. 16.

    24- Kerlinger. Frederick Nickels, 1374, Fundamentals of Research in Behavioral Sciences, Tehran: Avai Noor.

    25- Latifi, Fariba, 1366, A Look at Human Resource Accounting, Accountant Magazine, Monthly Journal of the Certified Accountants Association of Iran, No. 30.

    26- Lee. D. Packer, Kenneth. R. Freese and David T. Otli, 1373, human resource accounting, translated by Nasser Mir Sepasi, Public Management Education Center.

    27- Muftakher, Ali, 1375, human resources improvement, Tadbir Educational Monthly, No. 67.

    28- Motmani, Alireza, Hemti, Amin, Moradi, Hadi, Mustafaei, Salomeh, 1390, identifying and prioritizing obstacles to the establishment of human resource accounting systems in the organization Ha, Second Executive Management Conference, 1 and 2. 29- Mir Sepasi, Nasser, 1373, Accounting and Human Resources, Iran Public Management Education Center publications. Mojtabi, 1377, flexible structure of human resources in the conditions of just-in-time production, scientific research journal of economics and management, number 36.

    32- Mirspasi, Naser, 1377, human resource management and labor relations, strategic approach, Amir Publications, 17th edition.

    33- Naderi, Ezzatullah, Seif Naraghi, Maryam, 1375, research methods and how to evaluate Tehran Humanities: Badr Publications.

    34- Vadizadeh, Kazem, Isaei Khosh, Ahmad, Bita, Challenges of establishing human resource accounting in Iran, Certified Accountants of Iran.

    B) English sources

    1- Armstrong, M., (1989), Personnel and the bottom line, London: Institute of Personnel Management.

    2- Barney, J.B., (1991), Firm Resources and Sustained Competitive Advantage, Journal of Management, 17(1), pp. 99–120.

Identifying obstacles to the implementation of human resources accounting system in Iranian companies (case study of Green Energy Industrial Group)
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