فهرست مطالب جواد پروانه پور

Management accounting is an emerging part of accounting whose use is expanding rapidly. In the current economic conditions of our country and today's world, the use of management accounting information will play a significant role in the decision-making of managers and stakeholders. But the management accounting reports in the current situation do not represent all the realities of the organization and cannot provide the possible deviations clearly and clearly to the decision makers of the organization. Financial reports that are accompanied by non-financial information, criteria and indicators will play an important role in helping the management in the correct use of the organization's resources and funds. Lack of training to internal and external stakeholders as well as managers and accountants regarding the effects of management accounting reports, as well as the lack of clarity and certainty of the results of these reports in the eyes of the organization's managers and the possible resistance of employees in how managers deal with the results of management accounting information and data. The biggest challenge of organizations is in providing information on this part of accounting in the organization. In this regard, this research has tried with the help of the statistical community, including senior accountants, financial managers, technical and engineering managers, and the role of non-financial indicators, budget and budget reconciliation, comprehensive systems (ERP) and accounting coding, to compile management accounting reports, review and use He examined the non-financial indicators of the levels of the organization and its audit process, and finally found the presentation of these data to be a way for managers to present their performance results to the stakeholders of the organization and their decision-making

Human Resource Accounting is the process of identifying and measuring data about Human Resources and communicating this information to the stakeholders. Financial statements and reports, including the data, criteria and indexes if human resources accounting can play a significant role in correct managing and administration of the human resources of an organization. The lack of having a standard Human Resource Accounting and, the lack of upstream rules and unclear behavior of the monitoring units in reporting the results of human resource data, are the most significant challenges of the companies for reporting the human resource data in financial statements. Despite having these challenges, the organizations should not deprive the stakeholders from reports related to human resources. Using data collected from statistical populations of senior accountants, financial managers, and university professors, this study aims to examine the limitations exist for operating and performing the human resource accounting, performing financial indexes and the process of human resource audition and finally to suggest reporting the human resource accounting, attached to the financial statements, to the stakeholders. In this Scientific-Research project we attempted to examine the effectiveness of human resource accounting as a promising strategy for retention of employees and promote their performance, and finally help the organizational excellence and synchronization of employees and managers to step toward the agenda of the organization. On the other hand, we aimed to emphasize the importance and necessity of reporting Human Resource Accounting data to the internal and external stakeholders for analyzing of the status of the organization and predicting the costs and benefits of that organization, and continuity of the organization.