An Investigating the impact of human resource accounting on the organization's financial efficiency in the context of small and medium enterprises in Asalouye region
Subject Areas : title1saleh shahabi 1 , ebrahim abbasi 2 , abbas allahyari 3
1 - Depatment of accounting, Islamic Azad University, Lamard Branch, Iran
2 - Islamic Azad University, Lamard Branch, Iran
3 - Depatment of accounting, Islamic Azad University, Lamerd branch
Keywords: financial efficiency, Human resource accounting, human efficiency,
Abstract :
Objective: The purpose of this study is to determine the effect of human resource accounting on the financial efficiency of the organization in the context of small and medium enterprises in the special region of Assalouye.Methods: The descriptive-survey research method is of applied type and it was done by SPSS software version 20 and the validity and reliability of the data was done using Cronbach's alpha test. The research data was collected cross-sectionally and in the year 2022, through a questionnaire. Human resource accounting, human efficiency, profitability, return on assets, return on equity are among the variables of this research. The statistical population is the small and medium companies of the special region of Asaluyeh, and the statistical sample was selected using Morgan's table and 196 people including managers, employees, accounting and financial experts active in this company.Results: The results show that human resource accounting has a positive and significant effect on the financial efficiency of the organization in the field of small and medium-sized companies in the special region of Asalouye.Conclusion: Therefore, human resource accounting can have an effect on organizational productivity indicators such as human efficiency, profitability, return on assets, return on equity in small and medium-sized companies in Asalouye region, which ultimately improves the stability of the company, the continuity of activity and the growth of the company. comes with
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