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Conrado

Print version ISSN 2519-7320On-line version ISSN 1990-8644

Conrado vol.16 no.74 Cienfuegos May.-June 2020  Epub June 02, 2020

 

Artículo Original

Teaching the essential concepts of relationship between human resource accounting and employee performance in Maskan Bank Branches of Shiraz

Enseñar los conceptos esenciales de la relación entre la contabilidad de recursos humanos y el desempeño de los empleados en las sucursales de Maskan Bank de Shiraz

1Department of Management. Islamic Azad University. Kerman. Iran

2 Department of Psychology. Islamic Azad University. Kerman. Iran

3 Department of Statistics. Shahid Bahonar University. Kerman. Iran

ABSTRACT

The present study aimed to teach the main concepts of relationship between human resource accounting (HRA) and employee performance to present a suitable model in Maskan Bank branches of Shiraz City. This study also aims to improve the quality of service by using the outcomes of this study. The statistical population of the study was a sample of 30 experts to test the model. The opinions of 200 managers, deputies, and heads of departments, deputy head, bank operating staff, and branch experts were used to measure variables in Maskan Bank branches of Shiraz. The current research is a descriptive and developmental research with the applied objective that was conducted by survey method. Data were collected by a combination of library and field studies using a questionnaire of non-monetary valuation with confirmed validity and reliability. The monetary valuation was obtained using human capital management information of Maskan Bank in Fars Province. The performance appraisal score was also determined by referring to the employment office for each of the respondents. Data were analyzed using SPSS 24 and Excel software. Findings of the study confirmed the proposed research model and showed relationships between non-monetary valuation and its components with job performance as well as between monetary valuation and employee performance. Finnally, propositions were made based on the research results.

Keywords: Jihadist management; Policy; General policies; Educating the essential concepts

RESUMEN

El presente estudio tuvo como objetivo enseñar los conceptos principales de la relación entre la contabilidad de recursos humanos (HRA) y el desempeño de los empleados para presentar un modelo adecuado en las sucursales de Maskan Bank de la ciudad de Shiraz. Este estudio también tiene como objetivo mejorar la calidad del servicio mediante el uso de los resultados de este estudio. La población estadística del estudio fue una muestra de 30 expertos para probar el modelo. Las opiniones de 200 gerentes, diputados y jefes de departamento, subdirector, personal de operaciones bancarias y expertos de sucursales se utilizaron para medir variables en las sucursales de Maskan Bank de Shiraz. La investigación actual es una investigación descriptiva y de desarrollo con el objetivo aplicado que se realizó mediante el método de encuesta. Los datos se recopilaron mediante una combinación de estudios de biblioteca y de campo utilizando un cuestionario de valoración no monetaria con validez y fiabilidad confirmadas. La valoración monetaria se obtuvo utilizando la información de gestión del capital humano del Banco Maskan en la provincia de Fars. El puntaje de evaluación del desempeño también se determinó haciendo referencia a la oficina de empleo de cada uno de los encuestados. Los datos se analizaron utilizando SPSS 24 y el software Excel. Los resultados del estudio confirmaron el modelo de investigación propuesto y mostraron relaciones entre la valoración no monetaria y sus componentes con el desempeño laboral, así como entre la valoración monetaria y el desempeño de los empleados. Finalmente, se hicieron proposiciones basadas en los resultados de la investigación.

Palabras clave: Gestión yihadista; política; políticas generales; educación de los conceptos esenciales

Introduction

Nowadays, the success of any organization depends on its adaptability and keeping pace with the rapid growth of technology and market changes. In this regard, regardless of (capital, technology, equipment, raw materials, etc.), what distinguishes organizations is skilled and efficient human resource, which can be considered as the most important factor affecting the success or failure of organizations. Organizational and management researchers emphasize the importance and role of human resources as a key factor in the development of society, with human resources being recognized as a key factor in the survival and success of organizations. It can be argued that the effective and efficient utilization of physical resources depends on the quality, perception, and characteristics of enterprise human resources. At the macro level, the term human resource refers to a series of components such as skills, abilities, creativity, innovative mind, intuition, and experience. An organization with lots of physical resources may face failure unless it has qualified people and staff to manage the work, so one cannot ignore the importance of human resources (Seth, 2011).

One of the most important tasks for managers is to utilize all available resources to achieve both short- and long-term organizational goals. The efficiency and effectiveness of management at any organization means the ability of its managers to provide, develop, allocate, maintain, and employ existing resources, which requires accurate information about organizational resources. Human resources are the most valuable asset of an organization. Thus, as one calculates and accounts for the value of assets and has complete and comprehensive information on the status of physical and financial resources, quantitative information is provided on the economic value of scarce human assets and the extent to which the expenses spent for training skilled and needed people is worth to be considered as the asset and how much can be accounted as the costs.

The new approach in this area is human resource accounting (HRA) of the organization, which can be considered as a new pattern in the field of economics. Many experts believe in the measurement of enterprise human resources (Aslani, 2016). Therefore, many organizations around the world have used HRA as an essential organizational element and continually strive for its development and operational application, particularly in the formulation of organizational goals and strategies.

By identifying people's costs and reviewing expenses (costing approach) on the one hand, and measuring human asset value (valuation approach) on the other hand, HRA makes managers adopt different decisions under similar circumstances. A review of organizational financial statements reveals that, other than human resources in conventional accounting, other factors are introduced as the enterprise assets, but topics of production agent, asset or capital are not mentioned in the field of manpower. No accounting system has yet been designed to account for the importance of this asset. HRA can be considered as a combination of the two accounting and human resource management (HRM) areas that refers to the application of accounting concepts and methods in the area of HRM. Holtz (2013), ined HRA as "measuring and reporting the cost and value of individuals in enterprise resources", in which a distinction is made between the measurements of cost and the value of individuals (Tazakkori & Rasouli, 2015).

However, the weaknesses of current accounting systems include insufficient information about the economic value of human capital and not enough information on how much of the expense spent on specialist and needed people is worth taking into account as an asset and how much is considered as the lost costs (Talebi & Nejad, 2019).

In HRM topics, employees are not considered valuable elements, capital or assets, but the focus is on ways to increase their value and improve organizational performance (Hosseini & Ebrahimi, 2015). While some HRM theorists consider 'human asset value' to be an input in the recruitment and training process, accepting this viewpoint (human resource value measurement) means that the merits of employees are highly valued, unique, and irreplaceable. Human capital in accounting is part of intangible assets that generate such assets as trademarks and royalties for the organization. The transition to service and knowledge economies has multiplied the value of these intangible assets for the success of organizations (Saatchi, 2014).

Saadat (2011), confirms the relationship between HRA and employee job performance. Saatchi (2014), believes that when employees in an organization feel that organizational decisions about their performance are unreasonable and unfair, not only their commitment and motivation to continue activity will not increase, but also their productivity levels are also likely to decrease. Salimi & Abdi (2015), found that organizational rewards and job motivation had significant positive effects on employee job performance. Siyarifard, Abolhassani & Ghadirian (2016), explored that salaries and rewards had significant positive effects on employee performance improvement. Shahbazi, et al. (2014), reported that effective rewards system had a significant positive impact on hospital staff performance. Rahmati & Daroueian (2013), examined the relationship between HRA and employee job performance. Their findings indicated that HRA (with monetary and non-monetary valuations of HR) had a significant relationship with job performance. Safa & Azarnejad (2017), investigated the relationship between HRA and performance of Audit Court staff in Golestan province.

Their results indicated a significant relationship between the two variables of monetary and non-monetary valuations so that the latter had the uppermost impact on the performance of employees compared to the former independent variable.

In developing countries, and particularly in Iran, skilled and specialized staff are scarce resources who are sought by the managers of all enterprises and social institutions to improve their performance or spend high expenses to train their available human resources by any possible means to reach the desired level of skill. Lack of information about the economic value of such scarce resources, as well as being unaware of the spent expenditure value to be added to the asset account and how much it is considered as the period expense, are among the weaknesses of existing accounting systems in Iran. Given these issues, one can understand the important role of HRA information in enhancing the effectiveness of decisions made by managers and other stakeholders.

Also, the efficiency and success of the Iranian banking system, as a service organization, is largely dependent on the effective use of human resources. It can, therefore, be very useful to answer the question of what is the position of Maskan Bank in our country regarding the application of HRA evaluation methods, and also what are the most appropriate factors in the bank system (given the accounting possibilities and users' knowledge of information to analyze and increase effectiveness). Accordingly, this research focuses on employee performance in the field of HRM and monetary and non-monetary values ​​in the area of HRA.

Also, human resource costs are easily reflected in the case of profit or loss, but the accounting dilemma originates from the fact that the value of human resources has no position in the balance sheet. The main problem is not exactly found in the search for a defined formula. The accountant gets involved in evaluating HA valuation. The lack of necessary databases and audited information to provide investment information on human capital and the scientific difficulties of collecting human capital information for reporting and understanding this information have challenged human capital reporting. To pursue the above issues, this research seeks to answer the following questions:

  1. What are the HRA components in Maskan Bank branches of Shiraz?

  2. How is the status of monetary valuation in Maskan Bank branches of Shiraz?

  3. How is the status of non-monetary valuation in Maskan Bank branches of Shiraz?

  4. How is the status of the employee job performance in Maskan Bank branches of Shiraz?

  5. Is there a relationship between the non-monetary valuation of human resources and employee job performance in Maskan Bank branches of Shiraz?

  6. Is there a relationship between the non-monetary valuation of human resources and its components and employee job performance in Maskan Bank branches of Shiraz?

  7. Is there a relationship between the monetary valuation of human resources and employee job performance in Maskan Bank branches of Shiraz?

  8. Is there a relationship between the monetary valuation of human resources and its components with employee job performance in Maskan Bank branches of Shiraz?

  9. What are the HRA model characteristics in Maskan Bank branches of Shiraz?

  10. How much is the validity of the HRA model in Maskan Bank branches of Shiraz?

Materials and methods

This study is descriptive and developmental research with the applied objective in which data were collected by survey method. The statistical population of this research consisted of experts in the process of model development. The experts of the present study were academics and specialists in management and policy-making who participated in the model developing through the Delphi technique, and 30 of them were selected as the sample. The second population consisted of managers, deputies, heads of circles, deputy circles, bank operating officials, and experts of Maskan Bank branches in Shiraz city, of which 201 individuals (out of 403 people) were selected as the sample using Krejcie and Morgan tables.

The main tools for data collection in this study were financial data of HRA monetary valuation, a questionnaire, and performance valuation scores of statistical samples.

The monetary valuation components used in this study were based on the costs (in rials) spent on the maintenance of human resources by Maskan Bank branches of Shiraz and the period during which the valuation was calculated in 2018. These data included costs of supply (medical tests), maintenance (health services), maintenance (welfare services), and maintenance (gym), training (training courses), service compensation (salaries), and service compensation (overtime), employment (appointment), and employment (selection).

Questionnaire for identifying non-monetary valuation components of HRA

First, a specific type of questionnaire (open and closed) consisting of general (demographic) and specialized questions was designed and implemented for expert opinions to finalize the list of HRA components and research model. This questionnaire was used to confirm the non-monetary valuation of HRA components.

Questionnaire for measuring non-monetary valuation components of HRA

A questionnaire of 91 questions was used to assess non-monetary valuation of HRA that measured the components of motivation and reward (Q. 1-8), organizational commitment and loyalty (Q. 9-18), creativity (Q. 19-26), leadership skills (Q. 27-39), participation (Q. 40-47), communication (Q. 48-60), decision making (Question 61-67), change (Q. 68-72), professional skills (Q. 73-79), applying self and others’ positive capabilities (Q. 80-85), and developing team capabilities (Q. 1-8).

Questionnaire of validating the final model for non-monetary valuation of HRA

After validating the model and examining its status in the research statistical population, the final model was presented to 30 experts again to collect their opinions, followed by examining the finalized, confirmed model.

Employee performance evaluation score

The job performance of employees was evaluated from the score given by the bank for their job performance evaluation at the end of 2018. These scores were recorded by the bank in the case files of the individuals who received the questionnaires, which were then collected by the researcher and utilized through referring to their cases. Data were analyzed by SPSS24 software, Excel software, and Spearman correlation test at a significance level of 0.05.

Results and discussion

Qualitative description of employee non-monetary valuation variable

The scores obtained from the mean of questions related to the studied variables were classified as very low (1-1.8), low (1.8-2.6), medium (2.6-3.4), high (3.4-4.2), and very high (4.2-5) to provide a qualitative description of this variable (Table 1). As seen in the table, 8%, 51%, and 41% of the employees were at medium, high, and very high levels, respectively. In other words, 92% of employees were higher than the average in terms of non-monetary valuation, indicating a high non-monetary value of employees.

Table 1 Frequency distribution of average non-monetary valuation of employees. 

A qualitative description of employee monetary valuation variable

The minimum and maximum scores of the average monetary value were 1,129,422 and 2,775,689 thousand rials, respectively. This range was divided into five equal categories to provide a qualitative description of this variable (Table 2). As seen in the table, 16.5%, 27.5%, 18.5%, 27%, and 10.5% of the employees were at very low, low, medium, high, and very high levels, respectively, in terms of monetary value. In other words, 44% and 37.5% of employees were below and above the average, respectively, indicating a relatively low monetary value of the employees.

Table 2 Frequency distribution of average monetary valuation of employees. 

A quantitative description of employee non-monetary valuation variable and its components

The employee non-monetary valuation questionnaire consisted of 91 items. The response of each item was determined by the subjects with very low, low, medium, high, and very high choices, which are then scored from 1 to 5, respectively. The non-monetary valuation variable of individual employees is the average of total scores given to the items by the employee. Also, the value of each component of the non-monetary valuation variable is equal to mean of the items related to that component. Thus, the greater the score gained by an employee on a variable, the higher the feature exists thereof. Values of descriptive indices (mean, standard deviation, minimum, maximum, skewness, and kurtosis) of the non-monetary valuation variable and its components are presented in Table 3.

Table 3 - The values of descriptive indices for the non-monetary value variable and its components. 

Quantitative description of employee monetary valuation variable and its components

Monetary valuation variable and its dimensions were calculated based on information obtained from human resource development management of Maskan Bank in Fars Province, which was recorded in 2018. Descriptive indices of this variable and its dimensions (Table 4) indicate that the average monetary value of the employees is 1,925,572 thousand rials (equivalent to approx. 193 million tomans). The largest share of the employee's monetary value belongs to maintenance costs, equal to 1,778,037 thousand rials (approx. 178 million tomans). Among the sub-components that explain maintenance costs (and all examined sub-components), the largest share belongs to the cost of housing for employees, which is approx. 980,000 thousand rials (98 million tomans). Among the components, the lowest cost (5590 thousand rials equivalent to 559 thousand tomans) is related to the component of supply cost measured with only one sub-component (cost of medical tests).

Table 4 - Values of descriptive indices for the variable of monetary valuation and its components (in thousand rials). 

How is the status of employee job performance in Maskan Bank branches of Shiraz?

The scores recorded in the bank employment office were qualitatively presented for each of the respondents selected as statistical samples, which were classified into five categories of very low, low, medium, high, and very high. The scores related to the job performance of the surveyed employees were classified into five categories of very low (1-1.8), low (1.8-2.6), medium (2.6-3.4), high (3.4-4.2), and very high (4.2-5) to provide a qualitative description of this variable. Concerning the employee performance variable, 1.5%, 6%, 57%, and 35.5% of employees were low, medium, high, and very high, respectively. In other words, 92.5% of the employees were above the average in terms of performance, indicating a desirable employee performance. (Table 5), (Figure 1).

Table 5 - Spearman correlation coefficient between non-monetary valuation variables and employee performance. 

Variables Spearman correlation coefficient Number p
Monetary valuation and employee performance 245∙0* 200 001∙0

Fig. 1 - Non-monetary valuation distribution of employees and their performance. 

Is there a relationship between the non-monetary valuation of human resources and its components with employee job performance in Maskan Bank branches of Shiraz?

In this section, the relationship between non-monetary valuation components of employees and their performance was investigated using Spearman correlation coefficient. The results are presented in Table 6 with p-values and related interpretations. According to the results of the respondents’ opinions, there are significant relationships between all components of non-monetary valuation of employees and their performance.

Table 6 - Correlation coefficients between the non-monetary valuation components and employee performance. 

Is there a relationship between the monetary valuation of human resources and employee job performance in Maskan Bank branches of Shiraz?

To test this hypothesis, the relationship between monetary valuation and employee performance was examined using Spearman correlation coefficient (Table 7). Accordingly, the Spearman correlation coefficient (0.422) between monetary valuation variables and employee performance is significant at a level of 0.05 (p-value = 0.047), suggesting a good relationship between these two variables, which confirms this hypothesis at a significance level of 0.05. The distribution graph between these two variables (Fig. 2) shows the relationship between these two variables.

Table 7 Spearman correlation coefficient between monetary valuation variables and employee performance. 

Variables Spearman correlation coefficient Number p
Monetary valuation and employee performance 422∙0* 200 047∙0

Fig. 2 Employee monetary valuation distribution and employee performance. 

Is there a relationship between the monetary valuation of human resources and its components and employee job performance in Maskan Bank branches of Shiraz?

In this section, the relationship between employee monetary valuation and employee performance components was investigated using Spearman correlation coefficient. The results, together with the p values and their interpretations, are presented in Table 8.

Table 8 - Correlation coefficients between employee monetary valuation and their performance components. 

What are the characteristics of the HRA model in Maskan Bank branches of Shiraz?

Since the aim of this study was to investigate the effects of monetary and non-monetary values of employees on their performance, monetary and non-monetary valuation variables were considered as independent or predictive variables and employee performance variables as dependent variables (response or criterion).

Figure 3, shows the path coefficients between the variables after model implementation. In this graph, the numbers on the arrows between the elliptical shapes represent the path coefficients between the variables, and those on the arrows between the ellipses and rectangles characterize the factor loadings of each component on the corresponding construct. Accordingly, the path coefficients between variables of non-monetary and monetary values and performance are 0.220 and 0.127, respectively. The significance of these paths is examined by the t-statistic in the next section.

How much is the validity of the HRA model in Maskan Bank branches of Shiraz?

This section discusses the relationships between variables and the model predictive power.

A) t-statistic. The most basic criterion for evaluating the relationship between constructs in a structural model is t-statistic values. If this value is greater than 1.96, the path and the path coefficient are significant at 95% confidence level, confirming the hypothesis. (t-value should be greater than 2.58 at 99% confidence level). Otherwise, the path coefficient is not significant, thus rejecting the corresponding hypothesis. In SmartPLS software, these values ​​are calculated using the bootstrapping command. In this method, the sample number is repeatedly selected randomly from the study sample several times and estimates factor loadings and path coefficients or effects between latent variables at each time. Finally, it can calculate the t-index for the significance test of factor loadings in measurement models and the path coefficients using standard deviations and standard errors of the estimations with repeated sampling. The path coefficients for the structural model of this research (Table 9) demonstrate that the monetary and non-monetary variables have significant effects on performance variables.

Fig. 3 - Final research model. 

Table 9 - Values of t-statistic. 

Row Path t-statistic
1 Monetary value → Employee performance 3.012
2 Non-monetary value → Employee performance 3.754

One of the most important tasks for managers is to use all available resources to achieve both short- and long-term organizational goals. The efficiency and effectiveness of management at any organization means the ability of its managers to procure, develop, allocate, maintain, and apply existing resources and this requires accurate information about organizational resources. Human resources are the most valuable organizational asset. Thus, as one calculates and accounts for the value of assets and has complete and comprehensive information on the status of physical and financial resources, quantitative information is provided on the economic value of scarce human assets and the extent to which the cost spent for training skilled and needed people is worth to be considered as the asset account and how much is accounted as the costs. This is one of the weaknesses of accounting systems (Saadat, 2011).

Therefore, managers need to be aware of the value of human assets to be able to use human resources efficiently and appropriately. Based on managers' needs for information to make decisions about selection, appointment, and promotion of human resources, the application of HRA help gather comprehensive and relevant information on the organizational human resources and provide it to decision-makers of the organization. HRA is the process of identifying, measuring, and communicating between information to facilitate effective measurement of organization human resources. In fact, HRA can be considered as a combination of accounting and HRM and involves the application of accounting concepts and methods within the reach of HRM. In other words, HRA is a measurement model and technique that can have profound effects on managing individuals in an organization and can be considered as detection, quantification, and reporting the knowledge, skills, and abilities of employees in the organization (Holtz, 2013). In this regard, one of the important management topics is the distinction between human resources and other organizational resources because human resources are elements capable of learning, changeability, innovation, creativity, and so on, which, if well managed and directed, can ensure long-term organizational survival (Bontis, Chua & Richardson, 2019). Briefly, HRA is the art of valuation and systematic collection and presentation of human resource values in organizational financial statements (Ghasemzadeh, Maleki & Habibi, 2018). Also, HRA is a method used to evaluate management performance in human resource utilization. HRM is one of the main pillars of management in organizations and HRA is also one of the most essential tools for measuring and evaluating both monetary and non-monetary resources and enterprise human capital.

In this study, therefore, an attempt was made to present a suitable and indigenous model for measuring HRA in Maskan Bank branches of Shiraz. It is necessary to identify the components and indicators needed for this model and to present them within an indigenous and unique model. Accordingly, the components of HRA non-monetary valuation were identified through exploratory studies and expert surveys in this study, which were then tested in the form of a model designed in the target statistical population. In addition, HRM development data of Maskan Bank in Fars province was used to measure HRA monetary valuation. Results of the model testing confirmed the proposed model, indicating that:

The research hypotheses testing showed a relationship between non-monetary valuation and its components with job performance, which is in line. They reported a relationship between non-monetary valuation and job performance that could be used as an appropriate tool in HRM and in utilizing and extending enterprise human resources and employee performance management tools. Similarly, Saadat (2011), confirmed the relationship between HRA and employee job performance. Mohebbi, Bakhshian & Rafiei (2018), argues that when employees in an organization feel that organizational decisions about their performance are unreasonable and unfair, not only their commitment and motivation to continue activity will not increase, but also their productivity levels are also likely to decrease.

Mashayekh, Azarniushan & Mohammadi Shirmahaleh (2018), believes that preliminary studies on performance suggest the performance to be a function of motivation and ability so that employees should be somewhat interested in performing the work and necessary skills considers that one's contingent value and the likelihood of staying in the organization are a function of the abilities and level of activation, and that one's expectation is a function of such variables as job satisfaction, organizational commitment, and work motivation. Mitchell (2017), believes that selection and training processes are factors contributing to employee performance to ensure that employees have the necessary skills and abilities and that they are in a motivating environment. In addition, Salimi & Abdi (2015), found that organizational rewards and job motivation had significant positive effects on employee job performance. Siyarifard, et al. (2016), reported that salaries and rewards had a significant positive impact on improving the performance of employees at the Martyr and Veteran Affairs Foundation in Ahwaz. Momeni Mahmooei & Koobchehreh (2016), observed a significant positive effect of an effective reward system on hospital staff performance. Mitchell (2017), also detected a significant positive correlation between organizational commitment and employee job performance. Kouhy, Khuong & Tien (2019), identified an influence of employee professional competencies and skills on their job performance. observed a significant positive association between team capability and job performance.

Conclusions

The issue of HRA can influence managers' decision-making and their understanding of the internal environment and enterprise strengths and weaknesses. Therefore, if HRA is pursued practically and scientifically fashion, it can serve to resolve many problems facing enterprise management and employees. In addition, if managers are aware of non-monetary valuation of human assets, they can utilize human resources efficiently and appropriately. The application of HRA help collect comprehensive and complete information about enterprise human resources and provide it to managers for decision making. The non-monetary valuation of human resources can elucidate the features and factors that should be considered and used in HRA, thereby paving the ground for improving employee job performance.

2. Based on the results of testing the research hypotheses, there is a relationship between monetary value and employee performance, which corresponds to that of Rahmati and Drueian (2013), who found a relationship between monetary valuation and job performance. Monetary valuation of human resources and compensation for services provided by employees to the organization make employees more motivated and enthusiastic about the organization and enhances their job performance. Human resources are considered as the main wealth of organizations and the successful application of this wealth in the production process of goods and services will accelerate the overall organizational development. The organization will move towards the crisis in the absence of proper conditions for utilization of these resources, in addition to wastage of resources and losing opportunities. Also, monetary valuation of human resources will help to be aware of the organizational performance, management, costs, and revenues, identify deficiencies in different departments concerning human resources maintenance, and improve their job performance.

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Received: February 08, 2020; Accepted: March 22, 2020

*Autor para correspondencia. E-mail: gh.baghadam@yahoo.com

Los autores declaran no tener conflictos de intereses.

Los autores han participado en la redacción del trabajo y análisis de los documentos.

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