Document Type : Original Article
Authors
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
Abstract
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.
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