Human Resource Accounting and Reporting Based on Metacognitive Testing with the Future Development Approach for Corporate Reporting.

Document Type : Original Article

Authors
Ramin Jafari Alamdari 1
ghodratallah talebnia 2
Hamid Reza Vakilifard 2
1 Department of Accounting, Kish International Branch, Islamic Azad University, Kish Island, Iran
2 Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran
Abstract
Financial reporting is critical to providing the information needed by users, especially corporate executives, and it is considered as an effective information tool in the management, organization and planning of an organization.
Since most of the information needed by managers is provided through financial reports provided by financial managers, providing relevant (reliably) human resources reports, including information that employs managers in the recruitment, assessment and management of resources Human, as well as human resource strategies, so Increasing the level of ability of financial managers to provide and supply information for managers in the field of human resources. On the other hand, this ability depends on the knowledge and skills as well as the power and motivation of using this knowledge and skill. The statistical population of the research is the companies accepted in the Tehran Stock Exchange. The sample of 89 corporate financial managers was selected as the sample. The meta-cognitive factors were extracted from the future development of HR reporting and analyzed using the statistical software PLS and the fuzzy model (LAT). Analysis has been made. The findings show that all meta-cognitive factors and empowerment of financial managers have a significant relationship with the future development of HR reporting.
Keywords
Metacognition
Metacognitive Testing
Human Resources Accounting
Human Resources Reporting
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