The subject of human resource is an important factor to improve manager's characteristic as world-class talent and devolution and empowerment of employees. In the twenty-first century the significance of human intellectual capital in most necessary than other capital in an organization. Humans determine the value of organization due to their skill and specialization. They play a vital role in an organization along with its physical properties and in investment. Managers spend a lot of money for

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... educating and training their workers and employees in order to increase the efficiency of the organizations managers function is the key to success and to achieve this objective, they must review and evaluate human resource data. Managers without proper information cannot function and take proper decisions. Human resource accounting while accounting principles in an organization is to conduct basic research to the extent of the human resource accounting information which affect the employees personal performance in human resource accounting analysis, criteria and valuation of cost and manpower is the main resource in each company. Human resource accounting is main part of the social accounting and aims to provide information and evaluation of managers decision-making. This article shows the important role of human resource accounting of managers decision-makings in organizations and studies how managers can put the human resource value in balance sheet by different models and collecting primary data in making questionnaires of some selected company and contribution of managers of organization and how much human resource accounting affect on managers decision-makings. Key word: human resource-human resource accounting-diction makings-valuation of human resource-managers decision makings Introduction: