تصميم نظام معلومات محاسبة الموارد البشرية في الـوحدات الاقتصادية

الملخص EN

Information system accounting of human resources is one sub-systems include the information systems accounting concerned with providing all the information historical and current and future human resources, and submitted to the stakeholders that resources, whether they are internal or external to know the value of human resources, Which is most the assets value in economic units , particularly in the industrial and service projects .

The design Information system accounting of human resources help to measure the value of human resources at picture financial, and contributors in planning of this resources on the level of economic unity, as well as on the national level from through contributing to policy-making, employment, employment and associated the policies regulating immigration, wages, promotions and incentives in a scientific.

Subject accounting of human resources of a relatively modern subjects in the area of accounting, signs have emerged of interest with it from accountants since the early seventies of the 20th century, to be briefed on the importance of human resources in the economic units, result of growing demand for the services of individuals whose have enjoyed capabilities scientific excellent and highly professional, and consequently growing emphasis on human capital more than physical capital.

This requires a set of scientific methods that can contribute and assist in the evaluation of these resources as assets at picture financial thus like any other assets being invested in the economic units.

Show clearly the importance of human resources in the industrial and the projects service from through the impact on the market value of those economic units in the securities markets, in from terms of their contribution to operations economic processes exercised by those units and what can pose those resources and what occupied by the value of tangible and intangible that may affect one way or another on the viability of such units in the performance of its functions, and this means that human resources can occupy a prominent and great importance when decisions-making the various activities in the units economic, and therefore it is necessary to pay attention to all data related to human resources to be able to benefit from all fields that need to make decisions on them directly.

Include the search follows : The first theme : Information system Accounting of human resources.

The second theme: human resource development and its role in improving the competitiveness of the economic unit.

The third theme : the integration of Information system Accounting of human resources and information system of human resources management from the point view of information systems.

The fourth theme : accounting treatments of human resources