-

The objective of this research is to examine the behavioral impact of disclosure of human capital value by Iranian business enterprises. The paper consist of three section: First the concept of human value are identified, next the different methods of monetary measurement of human resources including historical cost, replacement cost, opportunity cost, the compensation model and adjusted discounted future wages are explained, then the research investigate the impact of human resource accounting
information (HRA). The result of the survey indicate HRA will provide financial statement users with valuable information. The. relevance of such information lies in the fact that it concerns organizational changes in the firm’s human resources hitherto not reported by accountants.