الإفصاح المحاسبي عن الأصول البشرية و أثره في تحسين جودة المعلومة المحاسبية على وفق المشروع المشترك : دراسة تطبيقية

Abstract EN

The aim of this research is to study and analyze the accounting disclosure of human assets, because of its importance in the relevance and representational faithfulness of accounting information delivered particularly to lenders, investors, and users of financial statements and reports to help them in making rational decisions.

the researcher made a connection between the accounting disclosure as an independent variable and the quality of accounting information as a dependent variable, which can be represented in the core features of accounting information like relevance and faithful representation.

and in accordance with the joint venture issued by the international accounting standards board (IASB) and the financial accounting standards (FASB), with the aim of formulating a unified model for the accounting framework and in accordance with statement no.

8 of 2010.

in order to achieve the objectives of the research, the researcher used the descriptive and analytical approaches.

the descriptive approach was used to obtain the information and data related with the theoretical aspect of the research via books, previous studies, journals, and related scientific periodicals.

then, the analytical approach was used to obtain the preliminary data through field questionnaires in order to study some of items of the research and to collect the necessary results to be documented and statistically analyzed.

the appropriate tests and statistical treatments were used later to obtain quantitative indicators that could meet the research subject as much as possible.

the research conducted that there is a significant positive relation between the accounting disclosure of human assets in one hand, and relevance and faithful representation of accounting information in the other hand.

the results also showed that the relation is stronger in the first case (accounting disclosure of human assets with relevance of accounting information) than the latter case (accounting disclosure of human assets with faithful representation of accounting information).

the research recommended the economic units that rely significantly on the human assets to realize the positive relation between the accounting disclosure of human assets in their financial reports, with the relevance and representational faithfulness of accounting information of the economic unity.

it recommended also giving more attention to the relevance, as it is more correlated than faithful representation.