نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکترا، گروه حسابداری، واحد بین المللی خرمشهر، دانشگاه آزاد اسلامی، خرمشهر، ایران
2 استادیار، گروه حسابداری، واحد گچساران، دانشگاه آزاد اسلامی، گچساران، ایران
3 استادیار، گروه حسابداری، واحد مسجدسلیمان، دانشگاه آزاد اسلامی، مسجدسلیمان، ایران
چکیده
مقدمه: اهمیت حسابداری منابع انسانی در سازمان‌ها و نهادها و تأثیر قوی و مستقیمی که این شاخه از حسابداری بر حیات و تداوم سازمان‌ها داشته است، غیر قابل انکار است. جنبه‌های پراکنده تئوری‌های ارائه‌شده در حسابداری منابع انسانی و تعاریف و برداشت‌های گوناگون مدیران هم در داده‌کاویِ انبوه پارادایم‌های مرتبط با حسابداری منابع انسانی و هم در نحوه اجرا سبب شد تا در این پژوهش به ارائه الگویی زمینه‌ای پرداخته شود.
روش‌ها: در این پژوهش، داده‌ها از طریق مصاحبه با 15 نفر از خبرگان تحقیق با روش گلوله برفیِ انتخاب خبرگان جمع‌آوری شد، سپس به بررسی دقیق و عمیق اسناد مورد مطالعه و ترکیب تحقیقات قبلی با یکدیگر با استفاده از نظریه گراندد تئوری اقدام گردید.
یافته‌ها: این پژوهش در بحث شرایط علّی به مؤلفه‌هایی مانند تخصص و اطلاعات فنی، اثر گالاتئا، تجارب و آموخته‌ها، میزان قدرت تحلیل، تصمیم‌گیری فرهنگی، ناهنجاری روان‌شناختی و در شرایط زمینه‌ای به متغیرهای جمعیت‌شناسی، سیاست‌گذاری‌ها، تعلقات اجتماعی و در شرایط واسطه‌ای به بهره‌وری، صلاحیت حرفه‌ای، آگاهی به مسائل جاری سازمان دست یافت.
نتیجه‌گیری: نتایج این پژوهش قابل تعمیم به بیشتر شرکت‌ها و نهادهای مشابه به جامعه آماری این پژوهش است، بنابراین با اجرای این نتایج می‌توان ارتقای رضایت‌مندی کارکنان و به‌تبع آن افزایش بهره‌وری شرکت‌ها را بطور محسوس مشاهده کرد.
تازه های تحقیق
Hojjatollah Hajirezaie (Google Scholar)
Fariborz Awadzadeh Fatah (Google Scholar)
کلیدواژه‌ها
عنوان مقاله [English]
Proposing a Comprehensive Model for Evaluating Human Resources Accounting Using Grounded Theory and Meta-Synthesis in Pharmaceutical Companies
نویسندگان [English]
- Hojjatollah Hajirezaie 1
- Fariborz Awadzadeh Fath 2
- Allahkaram Salehi 3
1 PhD Candidate, Department of Accounting, Khorramshahr International Branch, Islamic Azad University, Khorramshahr, Iran
2 Assistant Professor, Department of Accounting, Gachsaran Branch, Islamic Azad University, Gachsaran, Iran
3 Assistant Professor, Department of Accounting, Masjedsoleyman Branch, Islamic Azad University, Masjedsoleyman, Iran
چکیده [English]
Introduction: Given the significant role of human resource accounting in organizations and institutions and the direct impact this branch of accounting has on organizational longevity, this research aims to provide a contextual model. The scattered aspects of the theories presented in human resource accounting, along with the various definitions and perceptions of managers, have led to extensive data mining of paradigms related to human resource accounting and its implementation.
Methods: Data were collected through interviews with 15 research experts, selected using the snowball method. A detailed and in-depth investigation of the documents and a synthesis of previous research was conducted using grounded theory.
Results: In discussing causal conditions, this research focuses on components such as expertise, technical information, the Galatea effect, experiences and learnings, the level of analytical power, cultural decision-making, psychological abnormality, and demographic variables. In the context of policies and social relations, and in intermediate conditions, it has reached productivity, professional competence, and awareness of the organization’s current issues.
Conclusion: By implementing the results of this research, which can be generalized to the majority of companies and institutions similar to the statistical population of this research, a noticeable improvement in employee satisfaction and, consequently, an increase in company productivity can be expected.
کلیدواژه‌ها [English]
- Accounting
- Functional status
- Workforce
- Pharmaceutical economics
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