Impact of Human Resource Accounting Information on Human Resource Investment in Iranian Enterprises

Abstract

Now days decision making in large enterprises is enjoying of such importance that some researchers of management science introduce organization as decision network and also they believe that management is science of decision making therefore with organization developing and expanding of duties and management responsibilities and managers decision making base on correct statistics and information and related and on risible time working in most of time its consequences is not limited to organization and how often it may have the social and economic problem specially in the conditions that management face with economical and financial limitation. Optimum use of these recourses considered as a human duty. Human Resource Accounting provides useful information to the management and financial managers. This paper is with some investigation and Research of some selected companies as sample in filed study trough distributing questionnaire, we have got a very useful results by testing Hypothesis regarding the using model of evaluating human resource in human resource accounting, the relation between investment in human resources and employees 'motivation. The diverse perception of managers towards human resource accounting information.