Human resource accounting is a new approach in accounting that has a relatively short lifespan. Human resource accounting can be considered as a combination of two areas of human resource management and accounting. By quantifying the value of resources, human resource accounting has led to the improvement of the efficiency of human resource management and the creation of facilities for the evaluation of personnel policy. Therefore, the present research has been conducted with the aim of human resource accounting on organizational financial performance. The statistical population of this research is senior managers. All the organizations have 74 middle managers and financial and human resources experts, which is considered as an example in order to raise the credibility of the research of the whole society. A questionnaire tool was used to collect the information needed for the research, the reliability of which was confirmed using Cronbach's alpha test. spss software was used to analyze the obtained information and the results indicate that there is a difference between human resources accounting using the historical cost method, human resources accounting using the replacement value method, human resources accounting using the economic method (current value) and resource accounting There is a significant relationship between the independent variables and the financial performance of organizations as a dependent variable.