أثر تطبيق محاسبة الموارد البشرية في تحقيق الميزة التنافسية بالمؤسسة الاقتصادية : دراسة ميدانية بالمؤسسة الوطنية للدهن وحدة سوق أهراس

الملخص EN

The study aimed mainly to reveal the impact of the application of human resources accounting on building and establishing a competitive advantage within the Algerian economic establishment, with a field study at the National Painting Establishment in the state of Souk Ahras.

To achieve the objectives of the study, information was gathered by relying on the questionnaire designed to measure the perceptions of the studied institution's frameworks towards the impact of the application of human resources accounting on achieving a competitive advantage.

The SPSS program was used in data analysis, and the study concluded mainly that the application of a system of accounting for human resources in economic institutions is one of the strategic approaches to generate and gain competitive advantages.