Designing a labor Relations Model with a Human Resource Accounting Approach (Study Case: Universities of Medical Sciences)

Subject Areas : International Journal of Finance, Accounting and Economics Studies

Fatemeh Laali ¹ , karamollah daneshfard ² , Shahrzad Tayaran ³

1 - management, faculty of management and economics, science and research branch, Tehran, Iran
2 - Department of Management, Islamic Azad University Science and Research Branch, Islamic Azad University, Tehran, Iran.
3 - Department of Management, Islamic Azad University E-Campus, Tehran, Iran.

Received: 2023-05-10 Accepted : 2023-08-19 Published : 2023-09-28

Keywords: universities of medical sciences, Human Resource Accounting, organizations, human resources, labor relations,

Abstract :

The current research is in the field of human resources, the purpose of which is to design and present a model of labor relations with the accounting approach of human resources in universities of medical sciences with the aim of identifying the dimensions, components and indicators of labor relations. Data collection tool in qualitative research was done by reviewing the research literature and studies of upstream documents using the Delphi method of the opinions of the research experts in three phases of collecting and aggregating the answers.The research measurement model based on construct validity (divergent and convergent validity) and reliability of the model was also confirmed using Cronbach's alpha, composite and common reliability above 0.7. The statistical population of the research in the qualitative part was organizational experts with a work experience of more than 17 years and students or graduates of the doctoral degree, and also in the quantitative part executive experts were considered as the statistical population of the research. The sample size was 191 people using the G-POWER specialized software at the error level of 0.1 and the test power of 0.99% by random sampling method. In order to test the research model and analyze the data, structural equation modeling was used with partial least squares approach and using Smart PLS 3 software.