Challenges of Using Human Resource
Accounting System
Document Type : Research Paper
Abstract
Human resources are the most important capital of organizations. Hence, it is necessary to have a certain mechanism for assessing and recording human resource capital. This research is intended to find out the problems of applying human resource accounting in the Supreme Audit Court. This is an applied research which follows a descriptive exploratory goal. The research population includes all of the managers, auditors, chief auditors, and master chief auditors of the Supreme Audit Court. 67 people were selected as the research sample group by random sampling method. A researcher-made questionnaire with a reliability of 82 percent was employed to collect data. The data was analysed by descriptive and inferential statistics. The results indicated that unawareness of the managers, lack of standards focusing on the use of human resource accounting system, unawareness of the auditors, deficiency of education at management and accounting, and problems relating to implementation are effective hindrances in the way of using employing human resource accounting in the Supreme Audit Court.
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