Functional Comparison of Different Patterns of Human Resource Accounting in Pharmaceutical Companies

Organizations differ in terms of goals, environment, technology, complexity, etc., and this differentiation requires the use of different tools and models. Therefore, patterns are a function of the type of organization. In this study, the discussed research models include the four models of historical cost, Flemholtz, replacement cost, and Low and Schwartz as dependent variables, and the indicators of the same model as independent variables.

This research was descriptive (non-experimental) and survey tools including a questionnaire collected the required information. The study's statistical population includes pharmaceutical companies, including companies active in the production of drugs, and electronic tools such as the facilities of the Press Line site have been used in data collection.

The research findings indicate that the nature and structure of institutions significantly impact the efficiency of human resource accounting models. Observing the appropriateness of the model type with the institution's nature is undeniable and necessary.

Among the four common human resource accounting models that have been studied in this study, including historical cost models, Flamholtz, full replacement cost, and Lev and Schwartz, the Flamholtz model was the most consistent one with the environment of pharmaceutical companies.