إطار مقترح لمحاسبة الموارد البشرية في الأندية الرياضية العربية "كرة القدم نموذجا"

Abstract EN

This research aims to study the current reality of accountability in Arab sports clubs, and to propose a framework for applying human resources accounting to football players in those clubs as they are human assets, Measuring the expected cash flows and their economic benefits, and recognizing them in accounting and disclosing them in the financial statements to provide data that has the qualitative characteristics of useful financial data.

The research has reached the following results: 1 - Measuring the value of football players in clubs as human assets and their accounting recognition and disclosure provides useful financial data for members of the General Assembly of clubs and the beneficiaries.

2 - Measuring the current and projected flows of players and their accounting recognition and disclosure provides useful data for club management.

3 - The application of human resources accounting in Arab sports clubs contributes to obtaining financial data that has the qualitative characteristics of useful financial data.