حسابداری منابع انسانی

Recent decades have resulted with tremendous technological
developments. In parallel to these developments in world
economy, the structure and styles of market and employment has
changed sharply. The effect of these developments on surface and
types of employments has been much wivid and emphatic and
since the time that the efficiency land effectiveness of capital has
been scratinized, the issue of human resource management has
absorbed more attention.
Without doubt the management for decision making is in
desporate need of information. human resource accounting
(HRA) is a practical way for providing information for decision
makers who are willing to manage the human resources which, are
under their control as better as possible.
In this article by utilizing the human resource accounting texts,
first1 the moralety and human resource accounting, then the
concept of "HRA" with respect. to-its goals & objectives, the cost
with respect to its valuo,;tl'1a,neymeasure (value) in respect to
non-money value, the human resource valuation models, the
reaction of utilizes in respect to HR statement Sand .the related
critics respectively have been dealth with.