TY - JOUR ID - 51181 TI - Prioritizing Human Resource Accounting Criteria Based on Valuation Approach in Industrial Equipment and Machinery Industry JO - Organizational Culture Management JA - JOMC LA - en SN - 2423-6942 AU - Soltanee, Morteza AU - Sheikh, Rahimeh AD - Assistants Professor, Faculty Management and Accounting, Farabi Campus, University of Tehran AD - Graduate in Public Management, Faculty Management and Accounting, Farabi Campus, University of Tehran Y1 - 2014 PY - 2014 VL - 12 IS - 2 SP - 213 EP - 233 KW - Industrial equipment and machinery industry KW - Human resource accounting KW - Valuation approach DO - 10.22059/jomc.2014.51181 N2 - With the increasing competition among companies and Basic revise is essential staffing as a strategic factor and management needs and stakeholders organization to decision-making accountants noted the importance of measuring human value. The information was expressed as human resource accounting. The main discussion as to whether humans fit the traditional definition of assets, and how to measure and report them. The aim of this study is to identify the indices concerning the assets of human resources and its prioritization based on human resource accounting approaches as well as Flamholtz model. The statistical sample included 152 industrial and machinery executives of Golestan province. The findings of the study indicate that there are for main indices including criteria for the organization managers to determine the value of the human assets: the capability indices such as dimensions of creativity, innovation and the ability to apt to teamwork: performance indices including duteousness, participation, obedience, conscientiousness, potential indices such as: age, health, talent, experience and attitude indices of ambition to succeed, optimism, honesty, altruism and sacrifice. The dimensions of skill, duteousness, talent and ambition to succeed are at the top priority of four indices. UR - https://jomc.ut.ac.ir/article_51181.html L1 - https://jomc.ut.ac.ir/article_51181_bd61f5b10e77ef27d79ce0a178862d39.pdf ER -