The Relationship between Human Resources Accounting and Organizational Efficiency from the Perspective of Naja Financial Department

The present article examined the relationship between human resources accounting and organizational efficiency from the perspective of Naja Financial Department. All accountants of Naja Financial Department were chosen as statistical population (N=164). The research has an applied- analytical methodology and is descriptive from data gathering perspective. The research instrument was a questionnaire of accounting human resources. In this study to ensure the validity, content validity was utilized and Cronbach's alpha coefficient was used to assess the reliability of the instrument that Cronbach's alpha was equal to 846/0 which is acceptable. This study investigated whether human resource accounting related to organizational efficiency and which of human resources and accounting procedures is related more to the organizational efficiency. Hypotheses were examined using Pearson correlation coefficient. The results suggest that the historical cost model is in more relationship with the efficiency in police organizations