تكنيك هاي حسابداري منابع انساني

Human Resource Accounting

The benefits of HRA have been considered not only by advocates but also by critics emphasizing the importance of recording of HR. What the critics acclaim is the necessity of finding a way in which HR could be reflected accurately and objectively in financial statements. The structure of this paper is as follow: first, the definitions of HR and HRA have been represented from different perspectives. Then, based on Flamholtz viewpoint, the historical trend of HRA through five steps has been explained. Furthermore, using appropriate examples, we illustrate the different models of recording of HR in corporate records. Finally, some reasons for unsuccess of HRA, despite its long history, have been proposed.