Governmental Accounting
seyed hesam vaghfi; sedighe kamranrad; Seyed Ehsan Hosseini; Mozhghan Nadalizadeh Gannad
Abstract
Subject and Purpose of the Article: The current research has identified and ranked the obstacles to the establishment of human resources accounting system in Mashhad University of Medical Sciences.Research Method: Effective background barriers, based on previous studies and based on the opinions of the ...
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Subject and Purpose of the Article: The current research has identified and ranked the obstacles to the establishment of human resources accounting system in Mashhad University of Medical Sciences.Research Method: Effective background barriers, based on previous studies and based on the opinions of the expert team, there are 22 indicators in 6 dimensions, among the 40 selected and verified components that have been studied with the mechanism of two matrix-based questionnaires. To design the questionnaire, the interview mechanism and the opinions of the expert team including 15 experts from the accounting field of Research Findings: All the combined opinions of the subjects indicated the highest (worst) ranks for the lack of skilled and specialized forces and the lack of research works; But; The lack of awareness of the contradiction of human resource utilization costs with the principle of conformity in accounting and the lack of awareness of the possibility of reporting human resources as an asset in the balance sheet have the lowest (best) ranks.Conclusion, Originality and its Contribution to the Knowledge: The results of the research showed that expertise and skill can be one of the most important influencing factors in the accounting system Therefore, this research can be effective for better planning in recruitment and also in financial reports by presenting obstacles and modeling factors of human resource accounting in the University of Medical Sciences.
