A comparison of Similarities between Iranian and European Organizations in Terms of Lack of Attention to the Human Resources Accounting

Mohsen Asgari (), Nafiseh Asgari (), Morteza Karimi () and Parichehr Amirhasani ()
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Mohsen Asgari: Islamic Azad University
Nafiseh Asgari: Tehran University of Medical Sciences
Morteza Karimi: Islamic Azad University
Parichehr Amirhasani: Islamic Azad University

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2013, vol. 3, issue 1, 265-270

Abstract: Deployment of skilled human resources is one of the most beneficial and success factors of organizations in today’s competitive business context. Neglecting this crucial factor is a failure of organizations in using scarce resources for increasing efficacy. This study aims to investigate the reason of lack of attention to human resource accounting between 1976-1980 in Europe and the correspondence in current Iranian private organizations. The population under study consists of managers and higher accountants in private organizations and the experiment group has been selected from them based on clustering The t-test has been utilized to examine the hypothesis. Results show a meaningful similarity between lack of attention to human resource accounting in Europe in the past and the contemporary Iranian private organizations. Moreover, after ranking the findings, it is revealed that managers’ unfamiliarity with the subject of human resource accounting is the most important factor for neglecting the human resource accounting.

Keywords: Human Resource Accounting; private organizations; European organizations; Iran (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:hur:ijaraf:v:3:y:2013:i:1:p:265-270

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