Articles
DOI DOI: 10.62441/actainnovations.v63i.1359

MANAGING HIDDEN HUMAN RESOURCE COSTS IN PUBLIC HEALTHCARE: SOF METHOD APPLICATION IN DIYALA, IRAQ

Emad Moafaq Abed 1, Amina Ibrahim Khalf 1, Ameer Jafeer Altameme 1, Khawala Hadi Utaiwi 2, Harb majeed hameed 3
  1. 1 Baquba Technical College, Middle Technical University, 32001, Diyala, Iraq.
  2. 2 Diyala Health Directorate, Iraq.
  3. 3 College of Medicine, University of Diyala, 32001,Diyala, Iraq.

Abstract

This study aims to identify, measure, and control ‍H‌idden ⁠H‍uman ‌R‌esource‍C⁠osts ‌(HHRC) in public healthcare organizations, using the Social, Organizational, and Financial (SOF) methodology.. Despite the strategic importance of cost management in resource-constrained environments. traditional accounting systems fail to capture behavioral. organizational inefficiencies such as absenteeism. turnover. and workplace accidents that generate substantial hidden costs.. This research applies a mixed-methods approach. combining quantitative analysis of administrative records (2019–2020) from Diyala Health Department (Iraq) with qualitative assessments through the SOF framework.. The findings reveal that hidden costs increased significantly from 6.88% to 10.4% of total payroll allocations between 2019. 2020. driven primarily by pandemic-related absenteeism. elevated turnover rates (29.9%).. The study contributes to the literature on human resource costing by demonstrating the applicability of the SOF method in developing-country healthcare contexts. provides actionable recommendations for cost containment.. The results underscore the necessity of integrating behavioral metrics into financial control systems to enhance organizational sustainability.‍

How to Cite

Abed , E. M., Khalf , A. I., Altameme , A. J., Utaiwi , K. H., & hameed , H. majeed. (2026). MANAGING HIDDEN HUMAN RESOURCE COSTS IN PUBLIC HEALTHCARE: SOF METHOD APPLICATION IN DIYALA, IRAQ. ACTA INNOVATIONS, 63, 1092–1100. https://doi.org/10.62441/actainnovations.v63i.1359
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