Quarterly Publication

Document Type : Original Article

Authors

1 Assistant Professor, Faculty of Humanities, University of Science and Culture, Tehran, Iran

2 Associate Professor, Accounting Department, Alzahra University, Tehran, Iran

3 Professor, Accounting Department, Management and Finance Faculty, Khatam University, Tehran, Iran

Abstract

The purpose of the current work, conducted in 2017 and 2018, is to identify and
prioritize the qualitative and quantitative factors affecting human resources
(HR) valuation at National Iranian Oil Company and its subsidiaries. Using a
snowball sampling method, 28 experts were selected from the head of human
resources, the head of finance, and some staff members of National Iranian
Oil Company and its subsidiaries. In order to identify the dimensions and
components affecting human resources valuation, a comprehensive literature
review at international and national levels, interviews with experts, and
three stages of distribution and collection of questionnaires using the Fuzzy
Delphi method were performed. Then, two phases of the paired comparison
questionnaire were developed and provided for the experts to explain and
evaluate the cause-and-effect relationships between the dimensions and
the components together. The specified components and dimensions were
prioritized using the Fuzzy DEMATEL method. Using the Fuzzy Delphi
method, 15 dimensions and 101 components influencing HR valuation were
identified at National Iranian Oil Company and its affiliated companies.
According to Pareto 20-80, 20 components were identified as the factors
influencing human resources valuation at National Iranian Oil Company and
its subsidiaries, and using the Fuzzy DEMATEL method, 15 dimensions
and 20 specified components were prioritized. According to the results
obtained, the most important dimension and component affecting human
resources valuation at National Iranian Oil Company and its subsidiaries are
job satisfaction, motivation, and perseverance in employees’ assignments.

Keywords

Main Subjects

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