تطبيق محاسبة الموارد البشرية في المؤسسات الاقتصادية الجزائرية (الدوافع و إشكالية القياس)‎ : دراسة ميدانية بالشركة الوطنية للكهرباء و الغاز بورقلة

Abstract EN

The study aims to highlight the motives and difficulties of applying HRA in the Algerian economic entreprise and the preferred methods of its measurement.

This field study was held in the finance and Accounting department in Sonelgaz -Ouargla, using the descriptive approach to investigate the opinions of the accountants of Sonelgazthrough a questionnaire.

The study found that there are several motives for applying human resources accounting in the company, while no method of measuring human resources has been accepted, and the historical cost method remains the closest to apply.

It was also agreed on a set of difficulties in applying HRA.

In general, these results are the same for all the sections of the Finance and accounting department of Sonelgaz.