الإفصاح عن الاستثمار في رأس المال البشري و أثره على القوائم المالية

Abstract EN

Contemporary accounting studies have strongly targeted the role that human capital accounting can play, and in order to consolidate the human effort within economic organizations, this leads us to redevelop new concepts related to the conduct of Organizations, and which can in particular contribute to the dissemination of the culture of the organization which believes the main role of the people as a valuable source for organization and management, Good decisions and implementation on the ground.

In order to assess the impact of accounting disclosure for human capital in the financial statements among other elements of the organizational process, we conducted this study.