The importance of disclosure in human resources accounting : a normative approach

Abstract EN

Human resource management (HRM), or human resource development includes many functions like planning, implementing, and managing recruitment, selection, training, career, and organizational development initiatives within an organization.

The goal of HRM is to maximize the productivity and maintaining human relationship between people in the organizatioon to enhance and optimize the effectiveness of its employees.

So the resources accounting as a part of HRM, seeks to develop an appropriate accounting system that provides the information needed to make decisions on current and potential human resources, replaceability, development and optimal use of the human element in the organization as well as optimizing fucntion like selecting, training, motivating and maintaining employees.

Therefore, this paper came to analyse the various mechanisms and accounting methods to value the human resource in the organization.