أثر الإفصاح المحاسبي على رأس المال البشري

Abstract EN

The research takes the impact of the accounting disclosure for the human resource, this research aims to illustrate the importance of accounting disclosure on the human capital to enable to take decisions regarding the planning and uses and supervision of the human resource which is lead to achieve the goals of the establishment in the required efficiency and effectiveness.

The important results : 1.

The accounting disclosure of the human resource lead to increasing the size of financial position of the institution.

2.

The accounting disclosure is help the administration to provide the information for the cost of restoring and replacing individuals to be able to determine the future needs of human resources.

3.

Awareness of the need to the accounting disclose of human capital leads to raise the use of human resources.

4.

The human capital is a major supplier of the available resources, and therefore is need to be disclosed within the financial statements and consider the investment as a one of the assets of the institution.

The important recommendations: 1.

Interest in spreading awareness amongst the financial institutions to disclose the accounting of human capital.

2.

To create an accounting administration for the human resource in each institution.

3.

Urge the financial institutions to prepare and spread future financial statements on a high degree of transparency and disclosure.