Skillful and specialized human resources are of vital importance for an organization just like its physical properties and investments. Managers of the organizations spend a lot of money for training and educating their workers and employees in order to increase the efficiency of the organization under their control, but human resources accounting system which should be used for human resources information processing have not been used practically by any organization in Iran. This paper explores firstly, whether investment decisions are affected by human resource accounting information disclosed in the financial statements or not? Secondly it explores as to what factors can interfere in this effect? Thirdly it examines which evaluation method of human resource is the most appropriate method consistent with Iranian companies in terms of qualitative characteristics of accounting information? The results indicate that human resource accounting (HRA) information disclosure in financial statements is relevant and affect on the optimal investment decisions. Furthermore, other results state that the most effective and appropriate evaluating method of human resource consistent with current status of Iranian companies and institutions is the original cost method (Historical cost).
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
customersupport@researchsolutions.com
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.