Investigation of the Influence of Human Resources Accounting Information on Managersʹʹ Decision-Making in Social Security Organization of Khuzestan Province

Today, common accounting systems involve reporting physical resources (buildings, installations and equipment), financial resources (cash, net accounts receivable, and investment) and technical and ownership benefits (patent, brand, technical knowledge and ownership right). However, they usually do not report one of the most important assets, i.e. "human resources". Different instruments are used to manage this valuable asset. Human resource accounting is in fact the application of concepts and methods of accounting to human resource management. This accounting system is the criterion for measuring and selecting accounting methods in order to be applied to valuation of human resources. The main goal of this research is investigation of the influence of human resource accounting information on managersʹ decision-making in Social Security Organization in Khuzestan province, Iran. In this process, first we study theoretical bases and then we identify, measure and report various methods of human resource. In the next step, we will use a researcher-made questionnaire and determine sample size by means of Cho Ceranʹs formula and random sampling method. The questionnaire was used to collect answers from staff, high-rank and financial managers in all branches of Social Security (medical branches-administrative branches) Organization in Khuzestan province. The influence of human resources accounting information variables (human resource staffing cost information, employment cost information, the cost of development and training, performance evaluation cost information, payment cost information, and maintenance cost information) on managersʹ decision-making was measured and tested. Results of SPSS16 analysis showed that human resources accounting and its components affect Social Security managersʹ decisionmaking significantly.