محاسبة الموارد البشرية كمدخل لتوسيع مجال الإفصاح المحاسبي
Author
Source
Issue
Vol. 2016, Issue 19 (30 Sep. 2016), pp.435-454, 20 p.
Publisher
Center for research and human recourses development (REMAH)
Publication Date
2016-09-30
Country of Publication
Jordan
No. of Pages
20
Main Subjects
Financial and Accounting Sciences
Abstract EN
The issue of providing accounting disclosure appropriate to the rational economic decision-making is one of the main pillars to reach the trust of stakeholders and achieve a competitive advantage for Economic enterprises; One of the main challenges faced by enterprises today is the problem of expanding the scope of disclosure to include non-financial events and specifically human resources; but despite the strong interest paid by enterprises for the development of its human resources the latter is usually the least disclosed than many other components of the capital .This study comes in order to highlightthe human resources accounting its methods of disclosure thedeterminants and effects of this kind of disclosure; where we have concluded that the disclosure of human resources has become a necessity that should be and can be skipped without obstacles by controllingits methods andexpanding the culture of transparency in the financial communities
American Psychological Association (APA)
حداد، نور الهدى. 2016. محاسبة الموارد البشرية كمدخل لتوسيع مجال الإفصاح المحاسبي. رماح للبحوث و الدراسات،مج. 2016، ع. 19، ص ص. 435-454.
https://search.emarefa.net/detail/BIM-732655
Modern Language Association (MLA)
حداد، نور الهدى. محاسبة الموارد البشرية كمدخل لتوسيع مجال الإفصاح المحاسبي. رماح للبحوث و الدراسات ع. 19 (أيلول 2016)، ص ص. 435-454.
https://search.emarefa.net/detail/BIM-732655
American Medical Association (AMA)
حداد، نور الهدى. محاسبة الموارد البشرية كمدخل لتوسيع مجال الإفصاح المحاسبي. رماح للبحوث و الدراسات. 2016. مج. 2016، ع. 19، ص ص. 435-454.
https://search.emarefa.net/detail/BIM-732655
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش : ص. 452-454.
Record ID
BIM-732655