Challenges facing the implementation of human resource accounting system: Case study of Supreme Audit Court in Iran

One of the most important assets of organizations is human resource. So, it is necessary to identify a legal mechanism for measuring and recording the human resources assets. Given the importance of this issue, this study attempts to present a clear definition of research problem and reviews its literature and examines the barriers of the implementation of human resource accounting system in the country's Supreme Audit Court. This study is an applied research and based on the nature of the subject and purposes of study it is exploratory - descriptive. The statistic population contains all managers and auditors of Supreme Audit Court in Iran. 67 people are randomly selected from the community. To study the challenges facing the establishment of human resource system accounting, a selfmade questionnaire by the reliability %82 is used. Data obtained will be analyzed by descriptive and inference statistics. The results represent that the lack of awareness in managers, lack of standard accounting emphasizing the use of system human resources accounting, lack of awareness in accountants, failure of adequate training in accounting and management schools and the implementation problems prevent the implementation of human resources accounting system in Supreme Audit Court.