أثر تطبيق حوكمة المؤسسات في الإفصاح عن تكلفة الموارد البشرية : دراسة ميدانية بمؤسسة نفطال بالجلفة

Abstract EN

XN1.

The aim of this study is to know the extent to which corporate governance is applied, with a focus on disclosure as one of its principles and importance in communicating information to all parties, on the one hand, and highlighting the relatively recent concept of accounting of human resources and its most important functions.

In order to rationalize their exploitation and thus control them, which is one of the objectives of corporate governance.

The study concluded that the corporate governance system imposes a certain level of information disclosure that helps managers and other parties make the appropriate decision in general and provide a clear vision of human resources and their costs in particular, as well as the weak role of stakeholders in the study institution in the practice of governance.