A Model of Human Resource Accounting Knowledge in the Ministry of Education with the Information Valuation Approach

The knowledge model of human resources accounting in the Ministry of Education with the information valuation approach is a management framework that focuses on identifying, measuring, and reporting the value of human resources, especially the information and knowledge of employees. This research was conducted with the aim of designing the human resources accounting model with the foundation data approach in the Iraqi Ministry of Education. This research was conducted with a qualitative-inductive approach and the Strauss-Corbin grounded theory method. The research tool (data collection) was a semi-structured interview. This research, using the grounded theory method, analyzed the data obtained from interviews conducted with ۱۷ elites and experts in the field of human and financial resources in the country's defense organizations during three stages of open, central coding, and selective analysis. ۲۳ general categories form a paradigm model where these factors include causal conditions (new transformations in value theory; analysis of intra-system challenges of human resource accounting; deficiencies of information systems in the field of human resource management accounting, extra-systemic challenges), central phenomenon (model) human resource accounting), underlying conditions (needs of the organization and management; surrounding environment; technical and technological conditions; internal state of education), intervening conditions (organizational limitations; lack of costing and valuation; cognitive challenges; information), strategies (resources) Human transformation; integration of information; development of an executive plan; long-term; short-term audit; reduction of related costs; improvement of human resources planning.

کلیدواژه ها:

Human Resource Accounting ، Information Valuation ، Human Resource Values ، Human resource knowledge