Abstract
This research explores the integration of behavioral perspectives into the accounting of human resource costs, shifting the focus from traditional financial metrics to the psychological and organizational factors that influence employee performance and organizational value. The study underscores that human resources are not merely operational expenses but are strategic assets whose value is significantly impacted by behavioral dimensions such as motivation, job satisfaction, and leadership styles. By analyzing the "Cost of Human Resources" through this lens, the paper argues that conventional accounting systems often fail to capture the qualitative nuances—such as the hidden costs of turnover, absenteeism, and low morale—that ultimately dictate productivity and long-term economic sustainability. The researcher utilizes a descriptive-analytical approach to demonstrate how behavioral accounting can provide a more accurate valuation of human capital, enabling management to make more informed decisions regarding investment in personnel. Ultimately, the findings suggest that aligning financial reporting with behavioral realities allows organizations to optimize their human capital, reduce inefficiencies stemming from poor organizational climate, and foster a more resilient workforce, thereby bridging the gap between traditional accounting practices and modern human resource management requirements.
DOI
10.33095/jeas.v17i62.1019
Subject Area
Managerial
First Page
1
Last Page
19
Recommended Citation
Al-Anzi, S. A., & Chyad Al-Abedi, A. R. (2011). Cost of Human Resources from a Behavioral Perspective. Journal of Economics and Administrative Sciences, 17(62), 1-19. https://doi.org/10.33095/jeas.v17i62.1019
