محاسبة الموارد البشرية كمدخل لتوسيع مجال الإفصاح المحاسبي

الملخص EN

The issue of providing accounting disclosure appropriate to the rational economic decision-making is one of the main pillars to reach the trust of stakeholders and achieve a competitive advantage for Economic enterprises; One of the main challenges faced by enterprises today is the problem of expanding the scope of disclosure to include non-financial events and specifically human resources; but despite the strong interest paid by enterprises for the development of its human resources the latter is usually the least disclosed than many other components of the capital .This study comes in order to highlightthe human resources accounting its methods of disclosure thedeterminants and effects of this kind of disclosure; where we have concluded that the disclosure of human resources has become a necessity that should be and can be skipped without obstacles by controllingits methods andexpanding the culture of transparency in the financial communities