¹Zahra Farhangnia, ²Amin Naji, ³Masood Kamali, ⁴Zahra Ramzani, ⁵Shaghayegh Maleki,⁶Amirhossein Abbasi

¹,²,³,⁴,⁵,⁶Faculty of Accounting, Farvardin University, Qaemshahr, Iran

DOI : https://doi.org/10.47191/ijsshr/v4-i11-50

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ABSTRACT

Today, in many countries, human resources as a capital resource have been considered by managers of all economic units and social institutions in this research. After a brief look at the history of the development and development of human resource accounting, items such as human resource accounting and ethics, the concept and purpose of human resource accounting, human resources assets or expenses, costing or value of human resources, application of human resource accounting, assessment Non monetary human resources, human resource accounting model, human resource measurement models, human resource reporting methods and problems of human assets accounting should be discussed.

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VOlUME 04 ISSUE 11 NOVEMBER 2021