بررسي تاثير حسابداري منابع انساني بر بهره وري سازماني

Investigating the impact of human resource accounting on organizational productivity

در عصر جديد ارائه خدمات از جايگاه ويژه اي برخوردار است ، يكي از دارايي هاي نامشهودي كه امروزه در شركت ها و صنايع مختلف بايد به آن توجه خاصي شود، منابع انساني است. پژوهش حاضر به بررسي رابطه بين حسابداري منابع انساني با بهره وري سازماني پرداخته است. جامعه آماري اين پژوهش شامل كليه حسابداران و مديران مالي شركتهاي دانش بنيان استان اصفهان و نوع تحقيق كاربردي توصيفي بود. از پرسشنامه حسابداري منابع انساني به عنوان ابزار استفاده گرديد. – براي تاييد روايي پرسشنامه از روايي صوري محتوايي و براي پايايي آن، ضريب آلفاي كرونباخ پرسشنامه مورد محاسبه قرار گرفت كه مقدار آن برابر شد با 85 / 0 كه پايايي قابل قبولي است. هدف از اين تحقيق بررسي تاثير حسابداري منابع انساني بر بهره وري سازماني بود. فرضيات اين پژوهش با استفاده ضريب همبستگي پيرسون مورد بررسي قرار گرفت. نتايج حاكي از آن بود كه رابطه مثبت معناداري بين حسابداري منابع انساني و بهره وري سازماني وجود دارد.

In the new era, service delivery has a special place, one of the intangible assets that today in companies and Different industries should pay special attention to it, it is human resources. The present study examines the relationship between human resource accounting It has dealt with organizational productivity. The statistical population of this research includes all accountants and financial managers of knowledge-based companies Isfahan province and the type of applied research was descriptive. Human resource accounting questionnaire was used as a tool. – Cronbach s alpha coefficient was calculated to confirm the validity of the questionnaire from the form-content validity and for its reliability. It was obtained that its value was equal to 0.85, which is an acceptable reliability. The purpose of this research is to investigate the impact of human resource accounting on It was organizational productivity. The hypotheses of this research were investigated using Pearson s correlation coefficient. The results indicate It was that there is a significant positive relationship between human resource accounting and organizational productivity.