IDEAS home Printed from https://ideas.repec.org/a/hur/ijaraf/v3y2013i1p265-270.html
   My bibliography  Save this article

A comparison of Similarities between Iranian and European Organizations in Terms of Lack of Attention to the Human Resources Accounting

Author

Listed:
  • Mohsen Asgari

    (Islamic Azad University)

  • Nafiseh Asgari

    (Tehran University of Medical Sciences)

  • Morteza Karimi

    (Islamic Azad University)

  • Parichehr Amirhasani

    (Islamic Azad University)

Abstract

Deployment of skilled human resources is one of the most beneficial and success factors of organizations in today’s competitive business context. Neglecting this crucial factor is a failure of organizations in using scarce resources for increasing efficacy. This study aims to investigate the reason of lack of attention to human resource accounting between 1976-1980 in Europe and the correspondence in current Iranian private organizations. The population under study consists of managers and higher accountants in private organizations and the experiment group has been selected from them based on clustering The t-test has been utilized to examine the hypothesis. Results show a meaningful similarity between lack of attention to human resource accounting in Europe in the past and the contemporary Iranian private organizations. Moreover, after ranking the findings, it is revealed that managers’ unfamiliarity with the subject of human resource accounting is the most important factor for neglecting the human resource accounting.

Suggested Citation

  • Mohsen Asgari & Nafiseh Asgari & Morteza Karimi & Parichehr Amirhasani, 2013. "A comparison of Similarities between Iranian and European Organizations in Terms of Lack of Attention to the Human Resources Accounting," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(1), pages 265-270, January.
    • Handle: RePEc:hur:ijaraf:v:3:y:2013:i:1:p:265-270
    as

    Download full text from publisher

    File URL: http://www.hrmars.com/admin/pics/1601.pdf
    Download Restriction: no
    File URL: http://www.hrmars.com/admin/pics/1601.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hur:ijaraf:v:3:y:2013:i:1:p:265-270. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Hassan Danial Aslam (email available below). General contact details of provider: http://hrmars.com/index.php/pages/detail/Accounting-Finance-Journal .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.