The impact of human resource accounting on financial performance(case study: Industry-oriented companies admitted to the Tehran stock exchange)

Mohammad Kashanipour; Rukhsare Zormand Farooji

doi:10.53730/ijhs.v6nS7.13639

The impact of human resource accounting on financial performance(case study: Industry-oriented companies admitted to the Tehran stock exchange)

https://doi.org/10.53730/ijhs.v6nS7.13639

Authors

Mohammad Kashanipour Associate Professor of Accounting, Faculty of Management and Accounting, College of Farabi, University of Tehran, Qom, Iran
Rukhsare Zormand Farooji Master of accounting from Farabi University of Tehran campus

Keywords:

accounting of financial resources, financial performance

Abstract

Human resources have a significant role in the development of the organization. Human resource accounting helps measure the cost and value of the organization's human resources and helps managers make critical decisions about employees. This study mainly investigates the impact of human resource accounting on financial performance in industry-oriented companies admitted to the Tehran Stock Exchange by using the panel data approach from 2001-2017. The results show that organizational profitability has a positive and significant effect on human resource accounting, and asset return and stock return have a negative but insignificant effect on human resource accounting.

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Published

14-11-2022

How to Cite

Kashanipour, M., & Farooji, R. Z. (2022). The impact of human resource accounting on financial performance(case study: Industry-oriented companies admitted to the Tehran stock exchange). International Journal of Health Sciences, 6(S7), 6549–6558. https://doi.org/10.53730/ijhs.v6nS7.13639

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Issue

Vol. 6 No. S7 (2022)

Section

Peer Review Articles

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