المحاسبة عن الموارد البشرية : دراسة ميدانية في المملكة العربية السعودية

الملخص EN

This study aims to highlight the methods of accounting for human resources in terms of measurement, presentation and disclosure.

It further aims to cast light on the effect of inclusion of human factor into the financial statements; and identify the difficulties that limit the enforcement of human resources accounting.

Accordingly, An Empirical study has been conducted to explore the opinions of both academics and professionals in this respect.

To this aim, a questionnaire involving a number of topics was employed.

The study concluded the following: As per academics, the proper method to measure human resources is to adopt the prospective revenues approach.

On the other hand, the professionals view that the Economic cost approach is considered the most appropriate approach to be adopted compared to other approaches.

Also, the study concluded that disclosure of information about human resources is regarded of significance.

To the academics, the best way for disclosing such information is to develop a detached list indicating human resources.

On the other hand, professionals preferred disclosure of such information be reflected in the report of Board of Directors.

Both academics and professionals view that disclosure may help increase the information content of financial statements; and absence of Standard that would identify the mechanism of measurement, presentation and disclosure is regarded as the most important impediment confronting enforcement of human resources accounting.

The study recommends that the Saudi Organization for Certified Public Accountants (SOCPA) issue a standard for human resources accounting.