An AHP Approach to Identifying& Prioritizing Inhibiting Factors of Human Resources Accounting In Iran

Due to Fundamental changes in Iran’s economy, the need of transparent and high-quality data to be applied to optimal economic decisions has turned into a necessity; however, conventional accounting in the form of aninformation system measures and discloses financial information related to the most important asset in economicentities, that is, human resource. With this being said, the present study mainly attempts to adopt an AHP approach toidentifying and prioritizing inhibiting factors of human resource accounting in Iran. This study also aims to analyze theoretical foundations of human resource accounting. The statistical population consists of 3 group involved in accounting field: PhD students of financial accounting, financial managers and university professors of accounting.The findings show that the most totally important inhibiting factor of human resource accounting is ‘non-availability ofa comprehensive information system of human resource’, and the second totally important factor is ‘non-availability ofknowledge-based economy in Iran’. The findings also show that the 3rd , 4th, and 5th totally important inhibiting factors are ‘non-availability of current criteria in human resource’, ‘complexity of measuring accounting patterns in human resource’, and ‘low quality of current criteria in human resource’, respectively. The participants, as the study shows, consider ‘applying traditional accounting system and refusal to change’ the least effective factor on non-use of human resource accounting in Iran

Keywords:

Human Resource Accounting , Inhibiting Factors , Hierarchy Process