The Effect of Human Resource Accounting (Costing) Information on Construct of the Balanced Scorecard System of Listed Companies in the Tehran Stock Exchange (TSE) Market

Human resource accounting is in fact the application of the concept of management accounting information system in human resource management area. This accounting is the measure of costing human resource as the main resource in every organization. Hence, the main purpose of this research is to examine the effect of Human Resource Accounting Information (HRAI) on construct of the balanced scorecard system of listed companies in the Tehran Stock Exchange (TSE) market. The data sample is confined to 96 companies on the TSE during 1383 to 1387. The results of hypotheses testing, by employing the"Partial Regression" technique, indicate that there is a significant positive relationship between HRAI and the constructs of the balanced scorecard system with regards to the type, and size of the company, education and experience of human resource managers both at the level of all companies and at the level of the designated measures. Furthermore, research results at the measures level also illustrate that there is a positive effect concerning the type and size of companies on the relationship of HRAI and measures of the financial constructs, (net profit, the management of expenses and net earning), costumer construct,(sales returns and guarantee), and internal process construct (bad debts and maintenance expense). Moreover, the type and size of the company, along with the education and experience of human resource managers can positively influence the relationship between HRAI and growth and learning construct (Job quality, enabling and job satisfaction and training improvement).