تطبيق محاسبة الموارد البشرية في البنوك التجارية في فلسطين : دراسة ميدانية

الملخص EN

The study aims to examine the extent of the application of human resources accounting (HRA) in commercial banks in Palestine.

Also to identify the challenges that face the process of the application.

The study was based on a questionnaire that was prepared to achieve the objectives of this study.

The sample of the study included 48 managers (financial manager, human resources manager, Head of accounting department, and financial controller).

The collected data was analyzed by SPSS.

The study found that there are several motivation for the application of human resources accounting in commercial banks such as the contribution of an integrated information system that includes managerial and accounting aspects, as well as the save of training and formation expenses.

The main challenges that face the application of HRA is the absence of legislations related to human resources equity that can justify the evaluation of human resources as assets, and the difficult of the evaluation process of calculating the human resources revenue in current and future periods.

Another challenge is the resistance to change demonstrated by the actual management boards.