العوامل المؤثرة في تطبيق محاسبة الموارد البشرية في مؤسسات التعليم العالي : دراسة ميدانية في الجامعات اليمنية الخاصة
Other Title(s)
Factors affecting the application of human resources accounting in higher education institutions : a field study at private Yemeni universities
Joint Authors
السريحي، سلطان علي أحمد
أبو فارع، فتحية غيلان
Source
Issue
Vol. 23, Issue 4 (31 Dec. 2017), pp.1-26, 26 p.
Publisher
University of Science and Technology
Publication Date
2017-12-31
Country of Publication
Yemen
No. of Pages
26
Main Subjects
Business Administration
Educational Sciences
Topics
- Higher education
- Personnel management
- Educational institutions
- Private universities
- Managerial accounting
- Yemen
Abstract EN
This research aimed to examine the most important factors affecting the Application of Human Resources Accounting (AHRA) in private Yemeni universities.
To achieve this objective, one hundred questionnaires were distributed to the staff of high level management, human resources management, and finance management in private Yemeni universities in the academic year 2015 -2016.
74 questionnaires were returned, and all were appropriate for statistical analysis.
The multiple regression analysis technique was used to test the research hypotheses.
The major findings of this research revealed that the variable of assets accounting acknowledgment criteria had a significant positive effect on AHRA while the variables of administration awareness of the importance of human resources accounting and the application difficulties had no effect.
Therefore, it is recommended that government concerned bodies should take into consideration that the establishments believe in their right to obtain and possess qualified, trained and experienced human resources in return for what is paid to them.
This is considered an indicator of economic ownership of human resources, rather than legal ownership.
It is also an indication of the criteria of assets acknowledgment, and the culture of disclosure expansion.
This would require the development of regulations in the law (99) for the year 1999 concerning accounting and auditing profession.
This would facilitate the use of AHRA to take effective and more efficient decisions so as to improve the performance of enterprises and determine the overall benefits to achieve economic stability and social justice in Yemen.
American Psychological Association (APA)
السريحي، سلطان علي أحمد وأبو فارع، فتحية غيلان. 2017. العوامل المؤثرة في تطبيق محاسبة الموارد البشرية في مؤسسات التعليم العالي : دراسة ميدانية في الجامعات اليمنية الخاصة. مجلة الدراسات الاجتماعية،مج. 23، ع. 4، ص ص. 1-26.
https://search.emarefa.net/detail/BIM-808616
Modern Language Association (MLA)
السريحي، سلطان علي أحمد وأبو فارع، فتحية غيلان. العوامل المؤثرة في تطبيق محاسبة الموارد البشرية في مؤسسات التعليم العالي : دراسة ميدانية في الجامعات اليمنية الخاصة. مجلة الدراسات الاجتماعية مج. 23، ع. 4 (كانون الأول 2017)، ص ص. 1-26.
https://search.emarefa.net/detail/BIM-808616
American Medical Association (AMA)
السريحي، سلطان علي أحمد وأبو فارع، فتحية غيلان. العوامل المؤثرة في تطبيق محاسبة الموارد البشرية في مؤسسات التعليم العالي : دراسة ميدانية في الجامعات اليمنية الخاصة. مجلة الدراسات الاجتماعية. 2017. مج. 23، ع. 4، ص ص. 1-26.
https://search.emarefa.net/detail/BIM-808616
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 23-26
Record ID
BIM-808616