A new approach for measuring human resource accounting
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 hu...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Growing Science
2014-06-01
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| Series: | Management Science Letters |
| Subjects: | |
| Online Access: | http://www.growingscience.com/msl/Vol4/msl_2013_394.pdf |
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| _version_ | 1849701732906434560 |
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| author | Esmat Bavali Iman Jokar |
| author_facet | Esmat Bavali Iman Jokar |
| author_sort | Esmat Bavali |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-25f09453e35349e88366c6d316a857dc |
| institution | DOAJ |
| issn | 1923-2934 1923-9343 |
| language | English |
| publishDate | 2014-06-01 |
| publisher | Growing Science |
| record_format | Article |
| series | Management Science Letters |
| spelling | doaj-art-25f09453e35349e88366c6d316a857dc2025-08-20T03:17:52ZengGrowing ScienceManagement Science Letters1923-29341923-93432014-06-014233534010.5267/j.msl.2013.12.020A new approach for measuring human resource accountingEsmat BavaliIman Jokar 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.http://www.growingscience.com/msl/Vol4/msl_2013_394.pdfHuman resource accountingCompetency indicatorsMeasuring human resource |
| spellingShingle | Esmat Bavali Iman Jokar A new approach for measuring human resource accounting Management Science Letters Human resource accounting Competency indicators Measuring human resource |
| title | A new approach for measuring human resource accounting |
| title_full | A new approach for measuring human resource accounting |
| title_fullStr | A new approach for measuring human resource accounting |
| title_full_unstemmed | A new approach for measuring human resource accounting |
| title_short | A new approach for measuring human resource accounting |
| title_sort | new approach for measuring human resource accounting |
| topic | Human resource accounting Competency indicators Measuring human resource |
| url | http://www.growingscience.com/msl/Vol4/msl_2013_394.pdf |
| work_keys_str_mv | AT esmatbavali anewapproachformeasuringhumanresourceaccounting AT imanjokar anewapproachformeasuringhumanresourceaccounting AT esmatbavali newapproachformeasuringhumanresourceaccounting AT imanjokar newapproachformeasuringhumanresourceaccounting |