The effects of employing human capital accountancy principles on the efficiency of armed forces’ human capital (case study: Khorasan Razavi regiments)

Document Type : Original Article


1 PhD in Production and Operations Management, Allameh Tabatabai University, Tehran, Iran

2 Researcher in Supreme National Defense University

3 Master degree of Accounting, Ferdowsi University of Mashhad.

4 PhD student in Strategic Economics, Supreme National Defense University, Tehran, Iran.


This paper examines the application of the principles of human resources accountancy in increasing the efficiency of armed forces’ human capital. The statistical population of this paper include; employees of the military sector including commanders, experts and officers in project administration adjutancy, budgeting and planning, and the adjutancy of finance for Khorasan Razavi’s armed forces. Through employing a simple randomised sampling method 58 personnel were selected for the survey. Data collection, as well as, descriptive and inferential analysis was done using SPSS and Smart PLS softwares. In doing so, as regards to the objective of this study, this paper finds the employment of the principles of human resources accountancy in the armed forces positively efficacious for increasing efficiency; the influence of human resources accountancy (0/69), recruitment and employment criteria (0/54), educational criteria (0/63), maintenance and retention (0/20), rewards and compensation criteria (0/59), cooperativeness criteria (0/44) and operational management criteria (0/50). In conclusion, considering the significance of human resources accountancy, this paper proposes to the authorities and policymakers of the armed forces to take a special consideration in employing the discussed principles for the purpose of increasing the efficiency of the armed forces’ human capital.