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حسابداری منابع انسانی | ||
| بررسیهای حسابداری و حسابرسی | ||
| مقاله 3، دوره 3، شماره 1 - شماره پیاپی 1000135، تیر 1373 اصل مقاله (876.09 K) | ||
| نویسندگان | ||
| عبد الرضا تالانه؛ امیر پوریانسب* | ||
| عنوان مقاله [English] | ||
| Human Resources Accounting | ||
| چکیده [English] | ||
| Recent decades have resulted with tremendous technological developments. In parallel to these developments in world economy, the structure and styles of market and employment has changed sharply. The effect of these developments on surface and types of employments has been much wivid and emphatic and since the time that the efficiency land effectiveness of capital has been scratinized, the issue of human resource management has absorbed more attention. Without doubt the management for decision making is in desporate need of information. human resource accounting (HRA) is a practical way for providing information for decision makers who are willing to manage the human resources which, are under their control as better as possible. In this article by utilizing the human resource accounting texts, first1 the moralety and human resource accounting, then the concept of "HRA" with respect. to-its goals & objectives, the cost with respect to its valuo,;tl'1a,neymeasure (value) in respect to non-money value, the human resource valuation models, the reaction of utilizes in respect to HR statement Sand .the related critics respectively have been dealth with. | ||
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