The assessment of human resource accounting application in major semi-public organizations in Gaza strip

مقدم أطروحة جامعية

al-Bardawil, Sahar Bashir

مشرف أطروحة جامعية

Abu al-Rus, Sami Ali

الجامعة

الجامعة الإسلامية

الكلية

كلية التجارة

القسم الأكاديمي

قسم إدارة الأعمال

دولة الجامعة

فلسطين (قطاع غزة)

الدرجة العلمية

ماجستير

تاريخ الدرجة العلمية

2012

الملخص الإنجليزي

This research surveyed major semi public organizations in Gaza strip; the Coastal Municipalities Water Utility "CMWU", and Gaza Distribution Electricity Company "GEDCo", aiming to assess the Human Resources Accounting "HRA" application within those organizations through investigating the availability of some of the main HRA requirements that have been acknowledged by many previous studies which are (top management support, financial resources available, human resources information system, HR measures reliability, financial system used).

The researcher has collected the research's primary data through a questionnaire that have been distributed on a sample consisted of one hundred and ninety four employee, and were analyzed using the analytical descriptive methodology approach to describe the basic features of the data in the research.

The most important findings of the research are the following: a) CMWU and GEDCo are aware that employees are their greatest assets and that they are the driving force behind the future success of any organization.

Although in Palestine, the concept of human resource accounting is still very immature. b) The investigated organizations' management don't provide the employees with enough support to apply HRA in their organizations, because it is still a new concept and needs full commitment. c) The financial system used in the investigated organizations develops accurate reports and calculations, but needs more development to have the flexibility to adopt HRA. d) The investigated organizations have a very good HR database and information system that can provide an effective help to HRA application. e) The available financial resources at CMWU and GEDCo cannot afford the cost of HRA application, because the system requires high cost. The most important recommendations of the research are the following: a) CMWU and GEDCo need to improve the financial systems they use, and their HRIS. b) Management need more awareness campaigns about HRA, and its benefits. c) Training should be given to employees as a prior practice for applying HRA. d) Management should consider the investment of HRA and change the traditional look for them as expenses in the balance sheet.

التخصصات الرئيسية

العلوم المالية و المحاسبية

الموضوعات

• إدارة الأفراد
• المحاسبة
• الموارد البشرية
• فلسطين
• قطاع غزة

عدد الصفحات

125

قائمة المحتويات

• APA
• MLA
• AMA

لغة النص

الإنجليزية

نوع البيانات

رسائل جامعية

رقم السجل

BIM-319289