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بررسی های حسابداری و حسابرسی، جلد ۲، شماره ۳، صفحات ۰-۰
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| عنوان فارسی |
گزارش دهی مالی به کارکنان |
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| چکیده فارسی مقاله |
Nowadays in most organizations there is no traces of scientific management which was put forward by TAYLOR in the early period of west countries. Based on this theory the employees were considered as mechanical objects. In todays organization there is not much facinution by the classical machinistic orientation of management. Those nations have replaced with, human resource management, democratization of decision making, participative culture and the change of functional pattern are themes which have attracted the attentions of many in this field. From an accounting and reporting perspective this modern nation manifested itself in two aspects of employees financial reporting and human resource accounting. In this article by using the technical accounting texts these subjects have been critically looked at. History, reporting rationales, themes, the manner of representation, and reasons behind the reporters, reactions against these reports and finally the role of employees report in collective bargaining processes have been explained here. |
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| کلیدواژه‌های فارسی مقاله |
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| عنوان انگلیسی |
Employees Financial Reporting |
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| چکیده انگلیسی مقاله |
Nowadays in most organizations there is no traces of scientific management which was put forward by TAYLOR in the early period of west countries. Based on this theory the employees were considered as mechanical objects. In todays organization there is not much facinution by the classical machinistic orientation of management. Those nations have replaced with, human resource management, democratization of decision making, participative culture and the change of functional pattern are themes which have attracted the attentions of many in this field. From an accounting and reporting perspective this modern nation manifested itself in two aspects of employees financial reporting and human resource accounting. In this article by using the technical accounting texts these subjects have been critically looked at. History, reporting rationales, themes, the manner of representation, and reasons behind the reporters, reactions against these reports and finally the role of employees report in collective bargaining processes have been explained here. |
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| کلیدواژه‌های انگلیسی مقاله |
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| نویسندگان مقاله |
امیر پوریانسب | پوریانسب
عبدالرضا تالانه |
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| نشانی اینترنتی |
http://acctgrev.ut.ac.ir/article_25847_e83428d74fdd07abb6ad0d06450cc0df.pdf |
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| زبان مقاله منتشر شده |
fa |
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