Strategic Human Resource Management Model with Emphasis on Management Accounting Techniques in the Country's Ports and Shipping Organization

Subject Areas : Human resources management

Mahdi Esmaili ¹ , Reza Sotudeh ² , Habib Piri ³ , Abbasali Haghparast ⁴

1 - 1. Ph.D. Candidate, Accounting Department, Zahedan Branch, Islamic Azad University, Zahedan, Iran.
2 - 2. Assistant Prof., Department of Accounting, Nikshahr Branch, Islamic Azad university, Nikshahr, Iran.
3 - 3. Assistant Prof., Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran.
4 - 3. Assistant Prof., Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran.

Received: 2024-06-29 Accepted : 2024-12-10 Published : 2024-12-19

Keywords: Human Resources, Strategic Management, Management Accounting, Ports and Maritime Organization. ,

Abstract :

The main goal of the current research is to explain the model of strategic human resources management with an emphasis on management accounting techniques in the country's ports and maritime organizations. The research method is mixed and it was carried out in 1403. In the qualitative section, interviews were conducted with 25 experts using the foundation's data theory method until theoretical saturation. In the quantitative part, Friedman's test was used to rank the dimensions and components of the model. Also, a researcher-made questionnaire was distributed among 278 management accountants, financial managers, accountants, and university faculty members using SPSS software to validate the model. The dimensions, components, and indicators of the strategic human resources management model were compiled with emphasis on management accounting techniques in the form of 3 dimensions, 12 components, and 51 indicators. According to the research results, the dimensions of the strategic human resource management model are: the dimension of training and development strategies, the dimension of performance evaluation strategies, and the dimension of change and innovation management strategies. The components of the training and development strategies dimension are: the human resource accounting component, comprehensive quality management component, theory of constraint component, and quality costing component. The components of the performance evaluation strategies dimension are: balanced evaluation card component, value chain component, responsibility accounting component, environmental accounting component, and capital budgeting component. The components of change and innovation management strategies in the strategic human resource management model with emphasis on management accounting techniques in the Ports and Maritime Organization of the country are: the SWAT analysis component, Kaizen component, and the lean accounting component.

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