List of Articles Human Resources Strategies

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  1 - Adjustment of Audit Expectation Gap based on Human Resources Strategies through the Rough and Gray Theory
  Hasan Valiyan Mohammadreza Abdoli Mehran Orooyee
  The Audit Expectation Gap (AEG) has been investigated in many countries through different definitions as well as the various expressions of the structure, boundaries of each component, and its associated influencing factors. The Purpose of this research is Adjustment of More

  The Audit Expectation Gap (AEG) has been investigated in many countries through different definitions as well as the various expressions of the structure, boundaries of each component, and its associated influencing factors. The Purpose of this research is Adjustment of Audit Expectation Gap based on Human Resources Strategies through the Rough and Gray Theory. The method of this Mixed research is based on the adaptation of theoretical foundations through the Critical Appraisal Skills Program( CASP), as well as Delphi analysis to confirm the indices, and finally, Rough analysis and gray theory in order to select the most important option among the five options of human resources strategies for the auditors working in The audit firms were. In this research, which was conducted in a one-year period, 10 associate professors in accounting and auditing were involved in various research steps. The results of the research showed that the stakeholders 'perceptual gap, functional gap, legal gap, organizational gap, individual gap and knowledge gap were considered as the most frequent in the research, which led to the creation of a gap between auditors' expectations. Among the 36 identified indicators of the components, 21 indicators were identified as Delphi-approved indicators, which were identified by the formation of decision matrix with the help of 4 participants of the research, the index of conflict of interest as the most important factor in The gap between auditors' expectations is highlighted, based on Rough's analysis. Also, based on gray theory analysis, human resource development strategies are considered as the most important priority for reducing the gap between auditors' expectations, which audit firms can use as a way to increase confidence in future human resource policies. And stakeholder confidence in the audit reports. Manuscript profile
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  2 - Designing and explaining the Effectiveness Measuring Model of the Educational System Based on Human Resource Strategies
  Elham Kaviani leila jazayeri Leila Ghazaghi
  10.30495/ee.2022.1970917.1138
  Introduction: Human resources are one of the best criteria for measuring effectiveness of the educational system in educational centers; therefore, the aim of this study was to design and explain the model for measuring the effectiveness of the educational system based More

  Introduction: Human resources are one of the best criteria for measuring effectiveness of the educational system in educational centers; therefore, the aim of this study was to design and explain the model for measuring the effectiveness of the educational system based on human resource strategies in Farhangian University of Ilam. research methodology: The current research was conducted using a mixed (quantitative-qualitative) method. In the qualitative part, first, extensive library studies and reviews were conducted on the subject and existing models of the effectiveness of training courses, and then a basic model was conceptually designed to measure the effectiveness. In order to test the validity and reliability of the primary model, it was discussed with many academic and educational experts and exploratory interviews were conducted, and in order to identify the components, dimensions and indicators effective, several interviews were held during different stages. The statistical population of the research includes trainers and teachers of education, education experts and academic experts of Farhangian University of Ilam, among which 38 people were selected through available sampling method. Findings: This model had three dimensions of input, process dimension and output dimension. Input dimension includes 8 components and 33 indicators.The process dimension consisted of 1 component and 4 indicators and the output dimension consisted of 1 component and 4 indicators.The model obtained from data analysis includes 10 components of goal setting and planning, course content of educational facilities and equipment, financial resources, learners, educational needs assessment, experts and executive agents, reviewing the characteristics of instructors and trainers, how to implement training courses and performance and the result. The results of the Friedman's test also indicated that among the indicators related to the educational effectiveness, the component of reviewing the characteristics of instructors and trainers, and educational evaluation has the first and second ranks and the last ranks are related to the indicators of financial resources and educational facilities and equipment. Conclusion: The best way to measure the effectiveness of the educational system is through measuring human resources, and this model has three input dimensions, process dimension and output dimension. Manuscript profile