أهمية محاسبة الموارد البشرية و أثرها على أداء المؤسسة

الملخص EN

This paper aims to identify human resources accounting and its impact on the performance of the institution, whose human resource accounting is one of the modern topics that have received attention from researchers as well as professionals, in view of the important role it did in order to regulate the operation of institutions and to give a correct picture of the status of the institution.

The study found that human resources accounting plays an important role in producing credible financial information, Through its impact on the disclosure of these elements in the financial statements, which in turn will contribute to improving the quality of the decisions taken.