Accounting for the value of human resources in municipalities

Document Type : Original Article

Authors

1 Ph.D. in business management, faculty member of Islamic Azad University, Yazd branch, Yazd, Iran

2 Accounting expert and responsible for accounting affairs of Sadeh Municipality, Sadeh, Iran

Abstract

Skilled and expert human resources are of fundamental importance for an organization, like the physical assets and investments of that organization, and managers of organizations always spend huge amounts of money on training and education of workers and employees in order to increase the efficiency of the organization under their supervision, despite the fact that Most of them have a wide range of information related to the material and financial resources of their organizations, but they do not have comprehensive information about human resources, economic value, the level of training, expertise, and their efficiency. Human resource accounting in municipalities as the most important service organization in the country is important to quantify the economic value of people for the organization in order to provide information for management and financial decisions and finally to help the management for effective and efficient planning and control of human resources, and human resource accounting as It is considered a framework and a tool for human resources specialists and senior managers of municipalities. Considering that human resource accounting is a new subject in Iran and considering today's world that is changing and evolving and producing new knowledge, this review research examines the literature of human resource accounting and its importance in municipalities.

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