الإفصاح المحاسبي عن رأس المال البشري كأصل غير ملموس و أثره على ربحية المؤسسة الاقتصادية : دراسة ميدانية

الملخص EN

The objectif of this study is to highlight the principles and underlying the process of accounting disclosure for human capital to account for the latter as an intangible asset in order to determine its impact on the profitability of the economic institution, Especially as the process of accounting disclosure of human capital information has many advantages, which give a true and true picture of the financial position of the institution on the one hand, attracting investors and increasing the confidence of various customers with the institution, raising the ceiling of dealing with it, all this refers to the impact The positive of the process of accounting disclosure of human capital to increase the profitability of the institution, which was concluded by testing the validity of the hypotheses, which was based on the existence of a relationship of positive effect between the variable accounting disclosure of human capital and the variable profitability of the economic institution, Of which were at the level of Sonatrach institution.