Investigating the Impact of Efficient Human Resources on Improving the Accountability of Financial Managers of Pharmaceutical Companies in Sistan and Baluchestan Province

Golzar, Zahra; Sotudeh, Reza

doi:10.22034/jmsmo.2024.220651

Investigating the Impact of Efficient Human Resources on Improving the Accountability of Financial Managers of Pharmaceutical Companies in Sistan and Baluchestan Province

Document Type : Original Article

Authors

Zahra Golzar ¹

Reza Sotudeh ²

¹ Master's student, Department of Accounting, Islamic Azad University, Zahedan Branch, Zahedan, Iran

² Department of Financial and Accounting, Faculty of Humanities, Meybod University, Meybod, Iran.

10.22034/jmsmo.2024.220651

Abstract

Human resources, as one of the most important assets of any organization, play a very important role in its performance and success. The impact of human resources on organizational performance is one of the key issues discussed and studied in the field of human resource management. However, one of the important and less considered aspects in this field is the impact of human resources on organizational responsiveness. Responsiveness means the ability of an organization to provide an appropriate and timely response to the needs, expectations, and various demands related to that organization. Human resources can directly and indirectly affect the responsiveness of the organization. The purpose of this study is to examine the impact of efficient human resources on improving the responsiveness of financial managers of pharmaceutical companies in Sistan and Baluchestan province. The present study is applied in terms of purpose and was conducted based on the method of content analysis and interview in terms of data collection. Its statistical population consists of accountants, financial managers, and university faculty members who work in the pharmaceutical companies’ profession. The research sample was selected using purposive sampling method of 17 experts and the research period was 1403 AH. To answer the research questions, content analysis method and mean statistic were used based on the experts' agreement. In the content analysis stage, 15 indicators for efficient human resources were extracted. The research results showed that efficient human resources improve the accountability of financial managers of pharmaceutical companies in Sistan and Baluchestan.

Keywords

Human Resources

Accountability

Financial Managers

Pharmaceutical Companies

Subjects

Human resources management

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