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Growing Science » Management Science Letters » A new approach for measuring human resource accounting

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Management Science Letters
ISSN 1923-9343 (Online) - ISSN 1923-9335 (Print)
Quarterly Publication
Volume 4 Issue 2 pp. 335-340, 2014

A new approach for measuring human resource accounting Pages 335-340 PDF Download PDF

Authors: Esmat Bavali, Iman Jokar

📋 Author Affiliations:
Esmat Bavali, Iman Jokar ORCID
¹ M.A in Accounting, Department of Accounting, Science & Research Branch, Islamic Azad University, Fars, Iran
doi 10.5267/j.msl.2013.12.020
Crossref Source: CrossRef

🔑 Keywords: AHP, Competency indicators, Human resource accounting, Measuring human resource

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.

How to cite this paper
APA: Bavali, E & Jokar, I. (2014). A new approach for measuring human resource accounting. Management Science Letters, 4(2), 335-340.
Chicago/Turabian: Bavali, E & Jokar, I. 2014. "A new approach for measuring human resource accounting." Management Science Letters 4, no. 2 (2014): 335-340.
AMA: Bavali, E & Jokar, I. A new approach for measuring human resource accounting. Management Science Letters. 2014;4(2):335-340.

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Goleman, D. (1998). Working with Emotional Intelligence, New York. Bantam Books.

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Tabarsa, G., Ghafouri, D. & Sabeti, A. (2006). Recent procedures and future progresses in human resource accounting. Accounting, 22, 187.

Momeni, M. & Sharifi, S. (2012). Models and software of multivariable decision making. Tehran, Mehraban Pub. 15.

Rahim, M. A., & Minors, P. (2003). Effects of emotional intelligence on concern for quality and problem solving. Managerial Auditing Journal, 18(2), 150-155.
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📚 Journal: Management Science Letters | 📅 Year: 2014 | 📖 Volume: 4 | 📄 Issue: 2 | 👁️ Views: 2580 | 📊 Crossref:

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