The concept of human resource value is based on value in general economics. Given that man is able to create potential future benefits, I can define the value of man in other resources as the current service of expected future services. In this research, the qualitative research method of data processing theory of the foundation is used. The theory of contextual processing can be introduced as a research approach in which new theories are formulated based on real data and through a scientific method. The statistical population of this study consists of the dean and vice dean of the faculties, experts and staff of Hormozgan Branch of Azad University. In total, after 23 interviews with experts, the transferred data reached saturation point and there was no need for new interviews and the sampling method was purposeful. Among the staff of Hormozgan Azad University, 29 people were selected as a sample to evaluate human resources. Human resources are one of the main factors in gaining a competitive advantage for any organization. There is no doubt that human resources must also be other value-added resources and part of the organization's assets in the reflection balance sheet. Accordingly, the amount of human resource accounting is revealed with the aim of providing information about human resources.