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

Document Type : Review Paper

Authors

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

Abstract

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.

Keywords

References

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Journal of Accounting and Social Interests
Volume 10, Issue 2 - Serial Number 37
September 2020
Pages 21-45

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History

  • Receive Date: 27 January 2018
  • Revise Date: 12 March 2019
  • Accept Date: 15 May 2018

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