Feasibility study of human resource accounting Case study at institute of international energy studies (iies)

Subject Areas : Management Accounting

Nasser  Mirsepassi ¹ (استاد و عضو هیئت علمی دانشگاه آزاد اسلامی واحد علوم و تحقیقات تهران)
Farzaneh  Heydarpour ² (استادیار و عضو هیئت علمی دانشگاه آزاد اسلامی واحد تهران مرکزی)
Roghyeh  Ebrahimi ³ (دانشجوی کارشناسی ارشد مدیریت دولتی(گرایش مالی دولتی)دانشگاه آزاد اسلامی واحد علوم و تحقیقات)

Received: 2014-06-03 Accepted : 2014-10-07 Published : 2015-04-09

Keywords: Human Resource Accounting, Organizational Climate, historical cost, replacement cost, opportunity cost of loss,

Abstract :

Analysisof human resource accounting feasibility with monetaryappraisal method at research institutions, specially at Institute of International Energy Studies (IIES) is purpose of this research. In other word, analysis of organizational climate readiness for human resource accounting system installation and diagnosis method of suitable human resource accounting method at IIES is purpose of this research. For this purpose, three method of monetary appraisal include historical cost method, replacement cost method and opportunity cost of loss method be analyzed. In order to diagnosis of organizational readiness for human resource accounting installation, a questionnaire designed and distributed among researchstatisticalpopulation included 40 person of IIES managers and experts. Research hypothesis analyzed with single sample T-Student parametrical test.Research finding show that IIES organizational climate has readiness for human resource accounting system, and also,historical cost model among other method is more possible for installation in there.