Abstract
Significance of identifying human resource competency in organizations and the necessity for valuating human resource in accounting persuade many researchers to design a conceptual model for measuring human resource accounting. This study, first, examines dimensions of various valuation models of human resource and then they are compared with Goleman individual and social competency indicators. Next, individual, organizational and social competency indicators are designed through developing Goleman model. Finally, Analytical Hierarchy Process (AHP) and experts’ ideas in human resource accounting in superior universities of the world are used to classify the indicators; and the conceptual model of measuring human resource accounting is designed based on guidelines of management and human capital development vice-presidency and inspiring effort rate of return method.
Highlights
Human resource accounting is considered as applying accounting concepts and methods in human resource management and it can be considered as assessing, monitoring, costing and valuating tools for human resources of every organization
On the other hands, transforming qualitative and subjective concept of human resource value in quantitative and objective form, through using human resource accounting is considered as a tool and criterion to evaluate human resource values as human capital of organizations (Tabarsa et al, 2006)
Applying human resource accounting system provides a framework to human resource management in organizations and provides required information for managers about human resources and helps them understand their human resource better (Kulatiaka & Marks, 1988; Boselie, 2002 )
Summary
Human resource accounting is considered as applying accounting concepts and methods in human resource management and it can be considered as assessing, monitoring, costing and valuating tools for human resources of every organization. On the other hands, transforming qualitative and subjective concept of human resource value in quantitative and objective form, through using human resource accounting is considered as a tool and criterion to evaluate human resource values as human capital of organizations (Tabarsa et al, 2006). Along with providing suitable and reliable information about organizations human resources, the most important and difficult step is to determine organizational human resources value considered as a necessary criterion to display the value of provided services due to increasingly importance of human factor in organizational business (Etemadi & Shahriari, 1996). Human resource accounting plays a significant role in this field as a new step in human resource accounting with valuating and recording human properties through providing human resource experts’ informational needs. Methodology is elaborated and the results are given
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