محاسبة الموارد البشرية : بين ضرورة الاعتراف بالمورد البشري في القوائم المالية و إشكالية القياس المحاسبي

الملخص EN

Research program on human capital initiated by T.

Schultz and G.

Becker generated in the seventies many approaches of what was called: “Human Resource Accounting”.

The aim of those works was the recognition in the financial statements of companies of an "asset" traditionally omitted from their balance-sheet: the investment in human capital.

After showing the importance of the human resources as a strategic tool in value creation, the paper will review the original contributions in the field of human resource accounting and examine the main accounting practices that can be used in assessment of human capital in financial statements