حسابداری منابع انسانی: پیشینه، مفاهیم، معیارها و مدل‌های اندازه‌گیری

نوع مقاله : مقاله ترویجی

نویسندگان

1 گروه حسابداری، مجتمع آموزش عالی سراوان، ایران

2 دانشجوی کارشناسی ارشد حسابداری، موسسه آموزش عالی حافظ شیراز

3 کارشناس ارشد حسابداری، دانشگاه سیستان و بلوچستان

4 دانشجوی دکتری حسابداری، دانشگاه آزاد شاهرود

چکیده

حسابداری منابع انسانی رویکردی بحث‌برانگیز در حسابداری است و می‌توان آن‌ را تلفیقی از دو حوزه‌ حسابداری و مدیریت منابع انسانی دانست که البته ریشه در نظریه‌های اقتصادی و روانشناسی دارد. در این پژوهش، سعی شده است‌ ضمن مروری بر پیشینه تاریخی، چارچوب مفهومی، معیارها و مدل‌های اندازه‌گیری حسابداری منابع انسانی به همراه برخی ابعاد قابل توجه آن بررسی گردد. همچنین، با تاکید بر ضرورت حسابداری منابع انسانی در سازمان، تعاریف، تفاوت‌های ظریف مفهومی و پیشینه تجربی حسابداری منابع انسانی نیز مورد کنکاش قرار گرفته است. روش تحقیق در پژوهش حاضر، بررسی هدفمند پیشینه پژوهش با توجه به جنبه‌های ضروری تحولات مهم در موضوع حسابداری منابع انسانی است. یافته‌های این پژوهش نشان می‌دهد که علیرغم بررسی مطالعات پیشین، محققان کماکان نتوانسته‌اند مدل دقیق و فراگیری برای سنجش منابع انسانی ارائه دهند و این موضوع همچنان بحث‌برانگیز باقی مانده است. به نظر می رسد، ایجاد تعامل پیوسته در تحقیقات میان رشته‌ای با  تاکید بر حسابداری، مدیریت و اقتصاد برای آشنایی هر چه بهتر با حسابداری منابع انسانی ضروری است.

کلیدواژه‌ها


عنوان مقاله [English]

Human Resources Accounting: Literature, Concept, Criteria and Measurement Models

نویسندگان [English]

  • Mohsen Dahmardeghaleno 1
  • Behzad Bahmandoost 2
  • Hamid Zarei 3
  • Mohammad Soleimany 4
1 Accounting Department, Higher Education Complex of Saravan, Iran
2 MS. in Accounting, Hafez Institute of Higher Education in Shiraz
3 MS. in Accounting, University of Sistan and Baluchestan.
4 P.H.D student of Accounting, Shahroud Azad University
چکیده [English]

Human resource accounting is a controversial approach in accounting and can be considered as a combination of two areas: accounting and human resource management, which is rooted in economic and psychological theories. In this paper, historical background, conceptual framework, criteria and models of human resources accounting measurement are reviewed along with a couples of significant dimensions, after addressing the necessity of accounting for human resources in organization, through definitions and conceptual differences as well as empirical literature. The research design is a targeted study via literature review regarding to the critical aspects of the important developments in human resource accounting. It is worth noting that despite considering relevant literature, it is obvious that researchers fail to provide a precise and comprehensive model for measuring human resources, and this issue remains still controversial. As a result, establishing continuous engagement in interdisciplinary research with an emphasis on accounting, management and economics is emphasized for better understanding of human resource accounting.

کلیدواژه‌ها [English]

  • Conceptual Framework
  • Criteria and Models
  • Human Resource Accounting
  • Interdisciplinary
  • Literature
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