Authors
1
PhD in Public Administration, Organizational Behavior, Lecturer, Imam Ali Official University, Tehran, Iran.
2
Assistant Professor, Faculty of Social Sciences, AJA Command and Staff University, Tehran, Iran.
3
PhD in Public Administration, Khorasgan Branch, Islamic Azad University, Isfahan, Iran
4
Master's student, Department of Future Studies, Faculty of Social Sciences, AJA Command and Staff University, Tehran, Iran.
5
Assistant Professor, Faculty of Social Sciences, AJA Command and Staff University, Tehran, Iran
Abstract
Today's organizations should restructure and process, regulate relationships and use their human resources optimally, which is better called human capital. Human resource accounting is the process of identifying and measuring data related to human resources and presenting its report to the organization's stakeholders. This research was conducted with the aim of designing and explaining the human resources accounting model with the foundation's data approach in the country's defense organizations. This research was conducted with a qualitative-inductive approach and by the Strauss-Corbin grounded theory method. The research tool (data collection) was a semi-structured interview. Using the grounded theory method, the data obtained from the interviews conducted with 13 elites and experts in the field of human and financial resources in the country's defense organizations were analyzed during three stages of open, central and selective coding. 17 general categories in the form of a paradigm model where these factors include causal conditions (new developments in the concept of value; intra-systemic challenges in the defense organization; extra-systemic challenges in the defense organization), central phenomenon (human resource accounting model in defense organizations) background conditions (requirements of the defense organization and management; surrounding environment; knowledge and accounting method of human resources of the defense organization; situation within the defense organization), intervening conditions (defense management limitations; costing and valuation; perceptual challenges; information), strategies (improvement and development; creativity; strategic thinking in the defense organization) and consequences (long term, short term).
Keywords
