نوع مقاله : مقاله پژوهشی
نویسندگان
1 کارشناس ارشد حسابداری دانشگاه آزاد اسلامی واحد یزد، ایران
2 کارشناس ارشد حسابداری دانشگاه آزاد اسلامی واحد یزد، ایران (مسئول مکاتبات)
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Nowadays quick improvements in technology, fundamental changes in production economics and increased global competition has caused the need to financial data to be transparent and qualified. But accounting which is known as an information system, has not disclosed the information about the most important capital of an entity called human resource. Hence, this paper aims at investigating and ranking the hazards of implementing human resource accounting in Sarcheshmeh Copper Complex (which is known as a pioneer company in implementing ERP system). In this regard, the level of knowledge and familiarity of managers (the users of financial data) and accountants (the producers of this data) and education level has been explored and the most significant prohibiting factors have been also ranked. The research sample includes managers, chiefs, supervisors and experts of Sarcheshmeh Copper Complex which were evaluated through a questionnaire. Z- Test was applied to prove the hypothesis and Analytical Hierarchy process (AHP) was also employed to rank the factors. The results of this paper reveal that:
The most essential factors that caused the unsuccessful implementation of Human Resource Accounting in the place noted are the shortage of managers and accountants awareness and familiarity with system and also the absence of enough training in consistent with not classifying human resource as an asset.
کلیدواژهها [English]
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