Identifying and prioritizing inhibiting factors of human resources accounting by ahp method
Journal Title: American journal of Engineering Research - Year 2018, Vol 7, Issue 8
Abstract
Due to Fundamental changes in Iran’s economy, the need of transparent and high-quality data to be applied to optimal economic decisions has turned into a necessity; however, conventional accounting in the form of an information system measures and discloses financial information related to the most important asset in economic entities, that is, human resource. With this being said, the present study mainly attempts to adopt an AHP approach to identifying and prioritizing inhibiting factors of human resource accounting in Iran. This study also aims to analyze theoretical foundations of human resource accounting. The statistical population consists of 3 group involved in accounting field: PhD students of financial accounting, financial managers and university professors of accounting. The findings show that the most totally important inhibiting factor of human resource accounting is ‘non-availability of a comprehensive information system of human resource’, and the second totally important factor is ‘non-availability of knowledge-based economy in Iran’. The findings also show that the 3rd , 4th, and 5th totally important inhibiting factors are ‘non-availability of current criteria in human resource’, ‘complexity of measuring accounting patterns in human resource’, and ‘low quality of current criteria in human resource’, respectively. The participants, as the study shows, consider ‘applying traditional accounting system and refusal to change’ the least effective factor on non-use of human resource accounting in Iran.
Authors and Affiliations
Hushang Amiri1 ,, Reza Salemi Tajarro
Keywords
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