نوع مقاله : پژوهشی
نویسندگان
1 دکتری مدیریت دولتی گرایش رفتار سازمانی، مدرس دانشگاه افسری امام علی(ع)، تهران، ایران
2 استادیار، دانشکده علم اجتماعی، دانشگاه فرماندهی و ستاد آجا، تهران، ایران
3 دکتری مدیریت دولتی، واحد خوراسگان، دانشگاه آزاد اسلامی، اصفهان، ایران
4 دانشجوی کارشناسی ارشد، گروه آینده پژوهی، دانشکده علوم اجتماعی، دانشگاه فرماندهی و ستاد آجا، تهران، ایران
5 استادیار، دانشکده علم اجتماعی، دانشگاه فرماندهی و ستاد آجا، تهران، ایران.
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
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).
کلیدواژه‌ها [English]
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