Representation of human resource accounting indicators in the telecommunications industry

The purpose of this study was to represent the accounting indicators in the telecommunications industry. The research method is mixed (qualitative and quantitative) in terms of nature and developmental in terms of purpose. The research method was phenomenological in the qualitative part and descriptive-survey in the quantitative part. After theoretical saturation, 9 participants in the qualitative section were purposefully selected. The statistical population in the quantitative part consisted of all employees of Tehran Infrastructure Communications Department with 1591 people, of which the statistical sample consisted of 309 people and was randomly selected. Data were collected in the qualitative part through semi-structured interviews and in the quantitative part through questionnaires. In the qualitative section, to ensure the validity of research data, two methods of review by participants and review by colleagues were used and to determine the reliability of research data, Holstie method was used. In the quantitative part, the content validity ratio was used to confirm the validity and Cronbach's alpha method was used to evaluate the reliability. Analysis of information in the qualitative part was done through content analysis technique and MAXQDA software and in a small part of structural equations and through SmartPls software. Findings showed the human resource accounting model of six components; Cost of dismissal from service; Human resource development; Cost of recruitment, selection and employment; Employee competencies; Human resource information system and performance management process and service compensation. Therefore, by using the identified indicators in infrastructure communications, human resource accounting can be improved.