متطلبات تطبيق محاسبة الموارد البشرية في البيئة الجزائرية : من وجهة نظر المهنيين

الملخص EN

The study aimed to identify the requirements of applying human resource accounting in the Algerian environment, To achieve the goal, the researchers selected a sample that includes workers in the accounting departments and departments of the Human Resources Authority in the Algerian economic institutions selected as a field of study and their number 48, and (108) questionnaires were distributed, from which (88) were retrieved, the researchers reached to, -There is no accounting standard issued by the International Accounting Standards Board, which is considered a challenge to implement human resource accounting