أثر تطبيق محاسبة الموارد البشرية في رفع كفاءة الأداء المالي للبنوك العاملة في الأردن

العناوين الأخرى

The impact of the application HR accounting on increasing the efficiency of financial performance of banks operating in Jordan

مقدم أطروحة جامعية

ابن طريف، عبيدة فيصل نصري

مشرف أطروحة جامعية

العمرو، زياد عودة أبنيه

الجامعة

جامعة مؤتة

الكلية

كلية إدارة الأعمال

القسم الأكاديمي

قسم المحاسبة

دولة الجامعة

الأردن

الدرجة العلمية

ماجستير

تاريخ الدرجة العلمية

2019

الملخص الإنجليزي

This study aims at demonstraiting the effect of Human Resources Accounting on increasing the efficiency of financial performance of banks in Jordan for the period 2014-2018.

To achieve the purpose of this study, the researcher has collected the necessary data to complete the study through the published financial lists for the sample study banks, which consisted of the banks listed on the Amman Stock Exchange,the percentage was 66% out of the total 24 operating banks in Jordan.

The multipal linar regression has been used to show the effect of HR services value on the operating banks in Jordan with its dimentions : Return on assets, Return on stockholders, stock yield and market value to book value.

The study found that the human resources accounting had an impact on the financial performance of banks operating in Jorda n.

The effect of the value of human resources services on each variable was examined separately.

Except market value to book value, according to the study, has no effect, this is because a number of bank shares are undervalued.

The study has come up with a set of recommendations, the most important of which are : The importance of banks listed in the Amman Stock Exchange to HR accounting because of its important impact on the financial performance of banks, and recommended the need to increase training courses for individuals, and provide them with their different needs in order to support them, and increase their productivity.

التخصصات الرئيسية

العلوم المالية و المحاسبية

عدد الصفحات

84

قائمة المحتويات

• APA
• MLA
• AMA

لغة النص

العربية

نوع البيانات

رسائل جامعية

رقم السجل

BIM-1401848