Safdari Mehdi and Motiee Reza
This article estimates the major determinants of Balanced Scorecard system in Telecommunication Company of Iran and investigates how effects of value of human resources have changed Balanced Scorecard system in Telecommunication Company of Iran. The theoretical framework is based on this assumption that there is a significant relationship between human resources and Balanced Scorecard system. In general, findings in the index are indicating a positive effect on the size and type of connection HRAI. The results of testing this hypothesis using Smooth Transition Regression (STR) and Auto Regressive Distributed Lag indicate that there is a positive and significant relation in all the companies and also level indicators between HRAI and Balanced Scorecard system structures. This co-integration technique accommodates potential structural breaks that could undermine the existence of a long-run relationship between Balanced Scorecard system in Telecommunication Company of Iran and its main determinants.
