A Critical Review on the Process and Reasons of Human Resource Accounting Development

Nowadays, accounting has special position and plays an important role in economic, trade and manufacturing currents. If can define accounting as "The process of identifying, measuring, classifying and reporting of financial information in order to create an opportunity for international and logical decision for users of financial information.(American Accounting Association Committee 1973)", can seek part of this importance from the definition mentioned above. providing information in order to create a basis for logical decision making is an important issue covering all aspects of activities of the companies.