Designing and Explaining the Human Resources Accounting Excellence Model in Ilam Telecommunications Company

Document Type : Original Article

Authors
fatemeh ahmadi 1
reza mashhadizadeh 2
1 Assistant Professor of Accounting Department, Ilam Branch, Islamic Azad University, Ilam, Iran.
2 Assistant Professor of Management Department, Karaj Branch, Islamic Azad University, Karaj, Iran.
10.22034/jmaak.2025.23857
Abstract
The purpose of this research is to design and explain the human resources accounting excellence model in Ilam Telecommunications Company. The current research method is of mixed nature and qualitative-quantitative combination. The statistical population of the research in the qualitative part includes experts and specialists in the field of human resource accounting and managers with a long history, and in the quantitative part, it includes all the employees of Ilam Telecommunication Company. To analyze the data in the qualitative part and to identify the factors, the foundational data theory method has been used. In the quantitative part, for the impact of the identified factors on human resource accounting, the information was first collected using a questionnaire, and then the influence of the factors was tested using the confirmatory factor analysis method and using Lisrel software. In this regard, 17 subcategories include expertise, experience, creativity, participation, decision-making, training, relationships, job rotation, ethics, justice, processes, job security, financial factors, management support, mental health, segregation of duties and environment. were identified and the relationships between them were obtained through confirmatory factor analysis.
Keywords
Human resource accounting
specialization
financial factors
ethics
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