محاسبة الموراد البشرية : نحو مقاربة تسييرية لرأس المال البشري : دراسة حالة مديرية الصيانة الأغواط-سونطراك

الملخص EN

This paper presents the standing of human resource accounting practices as a mechanism for controlling human investment.

It is accentuated that the Human element is the most important input in any corporate enterprise.

The investments directed to raise knowledge; skills and aptitudes of the work force of the organization are the investments in human resource.

After the exposure of theorical concepts of Human Resources Accounting and their methods of evaluating; we should study the reality of Human Resources Accounting in the Directorate of Maintenance Laghouat, Sonatrach.

The results of study show that the Human resource accounting (HRA) is of topical origin and is struggling for acceptance; its efficiency depends on many factors, specially the legal, the organizational and the institutional environment.