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A comparison of Similarities between Iranian and European Organizations in Terms of Lack of Attention to the Human Resources Accounting

Listed author(s):
  • Mohsen Asgari


    (Islamic Azad University)

  • Nafiseh Asgari


    (Tehran University of Medical Sciences)

  • Morteza Karimi


    (Islamic Azad University)

  • Parichehr Amirhasani


    (Islamic Azad University)

Registered author(s):

    Deployment of skilled human resources is one of the most beneficial and success factors of organizations in today’s competitive business context. Neglecting this crucial factor is a failure of organizations in using scarce resources for increasing efficacy. This study aims to investigate the reason of lack of attention to human resource accounting between 1976-1980 in Europe and the correspondence in current Iranian private organizations. The population under study consists of managers and higher accountants in private organizations and the experiment group has been selected from them based on clustering The t-test has been utilized to examine the hypothesis. Results show a meaningful similarity between lack of attention to human resource accounting in Europe in the past and the contemporary Iranian private organizations. Moreover, after ranking the findings, it is revealed that managers’ unfamiliarity with the subject of human resource accounting is the most important factor for neglecting the human resource accounting.

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    Article provided by Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences in its journal International Journal of Academic Research in Accounting, Finance and Management Sciences.

    Volume (Year): 3 (2013)
    Issue (Month): 1 (January)
    Pages: 265-270

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    Handle: RePEc:hur:ijaraf:v:3:y:2013:i:1:p:265-270
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