محدثه رفیعی میاندشتی

This study was conducted with the aim of investigating the impact of human resource accounting on the financial performance of the telecommunication services company, Rightel. The main objective was to determine the extent and manner of the influence of human resource accounting indicators (including training costs, development costs, and the number of employees) on key financial performance indicators (such as net profit, return on assets, earnings per share, and operational income). The present research was carried out using a quantitative method and a descriptive-correlational approach. The statistical population consisted of all financial and human resource data of Rightel Company over a ۱۰-year period (۲۰۱۴ to ۲۰۲۳). Sampling was conducted as a census, and all annual company data within this timeframe were analyzed. Data were collected through the study of documents and audited financial statements of the company in the Codal system. The validity of the research instrument was based on the credibility of official documents and audited reports. For data analysis,    software version ۲۷ and statistical methods of correlation and regression were used. The findings of the study indicate that there is a positive and significant relationship between human resource training and development costs and financial performance indicators (particularly net profit and return on assets). Furthermore, the number of employees also had a positive effect on the company's operational income and financial growth. Analyses confirm that investment in human resources, as a strategic asset, can significantly enhance the company's profitability and financial efficiency in the telecommunication industry. This research paves the way for a systematic view of human resources as a driver of financial performance and emphasizes the need for a revision of traditional financial reporting and decision-making methods. However, limitations such as the unavailability of detailed human resource data in public reports and the impact of macroeconomic factors on the results should be considered when generalizing the findings.