دور المحاسبة عن الموارد البشرية في التنمية البشرية المستدامة : دراسة تطبيقية

Abstract EN

Human Resources are considered as the goal of development for which the economy is sustained.

Due to the fact that Human Resources represent the most valuable asset in the institution, it was a must to clarify the role played by Human Resources Accounting in measuring the high value of these resources.

Therefore; the current study was conducted.

The study used a questionnaire as the tool of collecting and analyzing data in order to test the validity of the hypotheses.

The study had many findings among which are the following; the existence of an integrated relationship between Human Resources Management and the Human Resources’ Accounting Information System which entails having negative ramifications in the case of not services, the importance of paying the institutions’ attention to the role of Human Resources’ Accounting in improving the sustainable development.

Taking advantage of qualified well-trained Human Resources needs the existence of a Human Resources’ Accounting Information System applying a Human Resources’ Accounting Information System, in addition to that, the study found that the Human Resources Development is the road map to achieve the strategic goals.

Taking care of Human Resources’ Accounting leads to increase the productivity which, in turn, will raise salaries and so the luxuriousness, which is one of the most important factors of improving and sustaining Human Development, is achieved.

Upon the findings of the study, the researcher recommended the following; the necessity of considering the Human Resources because it provides futuristic long term