جستجوی مقالات مرتبط با کلیدواژه "منابع انسانی" در نشریات گروه "حسابداری"

This research identifies and ranks key factors affecting human resource accounting. Considering the importance of human resources as intangible assets in organizations, analysis and evaluation of these factors can help improve accounting performance and management decisions. In the qualitative part, it was a content analysis type and in the quantitative part, it was a descriptive-survey type. The statistical sample in the qualitative section of open code extraction was extracted from background articles based on data coding with SIP pattern, 4 main components, 28 concepts and 132 codes. The quantitative statistical population consisted of academic centers, organizations, associations, university professors, experts in the field of human resource accounting, human resource management and it was through an online questionnaire. (in the quantitative part) in order to check the validity of the research, the content validity ratio (CVR) and the validity index (CVI) were used, which were approved by the respected professors and advisors. Then, using a researcher-made questionnaire (five-point Likert), the indicators were grouped based on the components. Finally, to analyze the data in the qualitative part, the content analysis method based on the SIP model was used, in the quantitative part, the demographic variables were analyzed using spss software version 26, and finally, for the ranking Friedman test and spss software were used to classify the indicators of factors affecting human resource accounting. The findings showed that 132 open codes are more important as the key factors of human resources accounting, which were categorized in the 4 main criteria of the SIP model. The results of this research showed that the input dimension has the most importance and the context dimension has the least importance in the opinion of experts. And all the items are meaningful and approved.

Maintaining and strengthening human resources in auditing institutions, nurturing and maintaining partners, managers, supervisors, senior auditors, and auditors, preventing the departure of capable auditors from the profession, and increasing the quality of auditing hold significant significance within auditing firms. Therefore, gaining insight into auditors' viewpoints on implementing talent management strategies and assessing auditors' performance arises as an essential endeavor. In this study, we investigated an extensive range of talent management practices in the Iranian auditing field, encompassing areas such as policy establishment, recruitment, ethics oversight, training, supervision, compensation, work-life balance, and succession planning. Our focus was on assessing auditors' perceptions of talent management's status and auditors' overall performance. The statistical population of this study included partners, managers, supervisors, and auditors of auditing firms. The data collection tool of this study was a questionnaire distributed among 181 participants to gather the required data. T-test and ANOVA statistical tests were used to analyze the achieved results. The outcomes revealed that the conditions related to compensation, formulation of talent management policies, education and development, work-life balance, and succession planning were relatively unfavorable within auditing firms. The situation of ethical management and the performance of auditors in auditing firms were favorable. While the outcomes for other elements like recruitment, supervision, and review were not statistically significant, these mentioned components still held an average above three. The ANOVA test outcomes revealed a noteworthy distinction among the viewpoints of four groups – partners, managers, supervisors, and auditors – within auditing firms concerning talent management techniques and auditors' performance. These discrepancies were apparent across 41 statements related to talent management practices and five statements regarding auditors' performance, with the most notable dissimilarities occurring between partners and auditors. The results of this study indicate that regarding the components of talent management for which there is a specific regulation or standard requirement, the situation of using the components of talent management has been somewhat appropriate. However, in other cases where there is no legal obligation or pressure, the situation of talent management is not very favorable. The results of this study can be used by the Iranian Society of Certified Public Accountants and auditing firms.

The concept of human resource value is based on value in general economics. Given that man is able to create potential future benefits, I can define the value of man in other resources as the current service of expected future services. In this research, the qualitative research method of data processing theory of the foundation is used. The theory of contextual processing can be introduced as a research approach in which new theories are formulated based on real data and through a scientific method. The statistical population of this study consists of the dean and vice dean of the faculties, experts and staff of Hormozgan Branch of Azad University. In total, after 23 interviews with experts, the transferred data reached saturation point and there was no need for new interviews and the sampling method was purposeful. Among the staff of Hormozgan Azad University, 29 people were selected as a sample to evaluate human resources. Human resources are one of the main factors in gaining a competitive advantage for any organization. There is no doubt that human resources must also be other value-added resources and part of the organization's assets in the reflection balance sheet. Accordingly, the amount of human resource accounting is revealed with the aim of providing information about human resources.

Certainly, the behavior of firms in each life cycle stage has a significant impact on their value. The resources available in an organization help achieving its goals and objectives. Human resources have been considered as an investment source by managers of all economic units and social institutions in order to improve their performance level and efficiency. This paper investigates the relation between  human resources investment and internal control in the framework of the firms' life cycle. The  sample consists of 90 firms listed in the Tehran Stock Exchange during the period from 2006 to 2016. The study uses the number of personnel in an internal control department as a dependant variable and applies the panel data method is used for data gathering. The results indicate that variables such as firm size, firm life, activities complexity, financial crisis, exports, and state and private ownership have impact on the number of personnel in the internal control department. As a whole, all of the variables mentioned above, with the exception of financial crisis and private ownership have a significant positive effect on the number of employees in firms and their internal control  department. The findings also show that mature firms have a greater explanation power for the relation between human resources investmentand internal control systems than the firms in the growth and decline stages.

In the present research, we have developed a human resource valuation model and its reporting at Iran National Iranian Oil Company (NIOC) and its subsidiary companies. Various models in the field of human resources valuation have been considered and finally, regarding the advantages and limitations of each model, a combination of “Myers and Flowers”, “Rana & Maheshwari's Marginal Monetary Worth” models was chosen as a model. This research consists of four stages. In the first stage, the quantitative and qualitative dimensions and components effective on human resource valuation were extracted based on the review of the literature. In the second stage, dimensions and components were identified through interviews with experts, three stages of distribution of the questionnaire and the Fuzzy Delphi method.In the third stage, the relationship between the components was investigated through questionnaires and the method of Fuzzy DEMATEL.Finally, the experts' opinions on human resources valuation reporting was assessed through questionnaire and the Analytic Hierarchy Process. Based on the first and second stages of the research, effective 15 dimensions and 20 components were identified for human resources valuation at the NIOC and its subsidiary companies. In the third stage, the components were prioritized and the suggested research model is presented. According to the experts' opinions, the best form of reporting is in the form of  Rial and in the text of the financial statements. The directors and executives of the National Iranian Oil Company and it's subsidiary companies can value human resources through the proposed model.

Corporate social responsibility (CSR) refers to the continuing commitment of companies to behave ethically in economic environments. Also it improves the quality of life of the workforce, as public services should be provided for all people. Therefore, social responsibility is considered as a key factor in the success and sustainability of firms. On the other hand, religious beliefs have effects on how to accept corporate social responsibility and to disclose information to the general public. The present study aimed at investigating the strength of religious attitude of accountants toward corporate social responsibility. In the present study, 100 questionnaires were distributed among accountants in 2016 in Tehran. Data were analyzed using LISREL (linear structural relations). The results of analysis of the distributed questionnaires showed that firstly accountants with more religious attitude have different views than accountants with less religious attitude. Secondly, the religious accountants attach more importance to social responsibility and actually tend to observe the principles of social responsibility and its procedures more than accountants with less religious attitude.