Author/Authors :
Korahi Moghadam، Sirous نويسنده Assistant Professor, MIS Branch, Islamic Azad University, MIS, Iran. , , Mirani، Sahar نويسنده Department of Executive MBA, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran , , Sabz Alipour، Ali نويسنده Department of Executive MBA, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran , , Khoda Bandeh Shalmani، Aram نويسنده Department of Executive MBA, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran ,
Abstract :
Today, human resources are one of the most valuable capitals of organizations. Different instruments are used for optimal management of this valuable capital. Having used human resource accounting, organizations intend to increase human resource efficiency and effectiveness of human resource management. Considering the importance of this factor, the present paper is the result of a research project. In this way, having completely reviewed the theoretical fundamentals of research and having performed exploratory interviews with experts, researchers have identified main elements and variables of research by using descriptive-surveying method and have evaluated research hypotheses in Behin Sanaye Company by using stratified random sampling method. Based on the findings of research, human resource accounting affects research components (efficiency and effectiveness).
