انواع، سطوح و مراحل حسابرسی منابع انسانی: کاربست روش فراترکیب

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استاد گروه بازرگانی، دانشکده مدیریت، دانشگاه تهران، تهران، ایران.

2 استاد گروه مدیریت صنعتی، دانشکده مدیریت، دانشگاه تهران، تهران، ایران.

3 دانشیار گروه حسابداری، دانشکده مدیریت، دانشگاه تهران، تهران، ایران.

4 دانشجوی دکتری منابع انسانی و رفتار سازمانی، دانشکده مدیریت، دانشگاه تهران، تهران، ایران.

چکیده

یکی از ریسک‌های اصلی حوزه کسب و کار، ریسک منابع انسانی است و از کارآمدترین ابزارهای مدیریت ریسک منابع انسانی برقراری چارچوب های کنترل داخلی از طریق حسابرسی منابع انسانی است. حسابرسی منابع انسانی ابزاری حیاتی برای در امان ماندن سازمان از بسیاری از جریمه‌ها و هزینه‌های قانونی تحمیلی به شرکت به واسطه فعالیت‌های منابع انسانی است. این تحقیق در پی شناسایی انواع، سطوح و مراحل حسابرسی منابع انسانی می‌باشد و از منظر هدف جزو تحقیقات توسعه‌ای قرار می‌گیرد. با توجه به هدف تحقیق، در قالب پارادایم تفسیری، روش تحقیق کیفی برگزیده شد و از میان روش‌های تحقیق‌ کیفی روش فراترکیب انتخاب گردید. در نهایت با بررسی و تحلیل عمیق ادبیات موضوع در بازه زمانی 30 ساله(1988-2018) تحت مراحل هفتگانه روش فراترکیب سندلوسکی و باروسو، در خصوص سطوح حسابرسی منابع انسانی، سه سطح اصلی شامل سطح فرآیندها، سطح متخصصان و متولیان منابع انسانی و سطح نتایج واحد منابع انسانی استخراج و در مورد انواع حسابرسی قابل اجرا در حوزه منابع انسانی 4 دسته، شامل حسابرسی عملیاتی، مالی، رعایت و استراتژیک شناسایی گردید و مراحل حسابرسی منابع انسانی نیز در قالب سه مرحله اصلی پیش از حسابرسی با 4 زیرمرحله، مرحله حسابرسی در محل با 7 زیرمرحله و مرحله پس از حسابرسی با 5 زیرمرحله شناسایی و استخراج شد. در پایان نیز از روش آنتروپی شانون به منظور بررسی آماری میزان پشتیبانی یافته‌های پژوهش‌های پیشین از یافته‌های پژوهش حاضر بهره گرفته شد و همراستا با نتایج حاصل از تحقیق پیشنهاداتی جهت تحقیقات آتی ارائه گردید.

کلیدواژه‌ها

عنوان مقاله [English]

Types, levels and stages of human resource auditing: applying meta-synthesis method

نویسندگان [English]

  • seyyedreza seyyedjavadin 1
  • Hossein Safari 2
  • Bita Mashayekhi 3
  • fateme taghipour 4
1 professor, Department of Business Management, Faculty of Management, University of Tehran, Tehran, Iran
2 Department of Industrial Management, , Faculty of Management, University of Tehran, Tehran, Iran.
3 Associate Professor, Department of accounting, Faculty of Management ,University of Tehran, Tehran, Iran.
4 Ph.D Candidate of human Resource Management and Organizational Behavior, Faculty of Management ,University of Tehran, Tehran, Iran.
چکیده [English]

One of the main risks in business is human resource risk and one of the most effective tools for managing HR risks is to establish internal control frameworks through human resource auditing. HR auditing is a vital tool for protecting the organization from the many fines and legal costs imposed on the company through human resources activities. This research seeks to identify the types, levels, and stages of HR auditing and is a developmental research. According to the purpose of the research, in the form of an interpretive paradigm, the meta-synthesis method as a qualitative research method was selected and employed. then, through an in-depth analysis of the related literature over a 30-year period (1988–2018) about HR audit levels by using the seven steps of the meta-synthesis method presented by Sandelowski and Barroso, three main levels including process level, HR specialists level and HR results level were extracted. In the case of applicable audit types in the field of HR, four categories including operational, financial, compliance and strategic auditing were identified. Finally, the HR audit stages were identified and extracted in the form of three main stages including pre-audit stages with 4 sub-stages, audit stage with 7 sub-stages and post-audit stage with 5 sub-stages. At the end of the study, Shannon entropy method was used for ensuring the amount of supporting of previous research findings from the present study findings by statistical analysis and along with the results of the research, some suggestions were presented for future research.

کلیدواژه‌ها [English]

  • Human Resource Auditing
  • Operational Auditing
  • meta-synthesis
  • Shannon entropy

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