القياس المحاسبي للمورد البشري بين نظرية التكلفة و نظرية القيمة

Abstract EN

The measurement of the value of human resource is becoming very important issue of Accounting as a new approach of human resource services.

This research deals with the subject of a human resources accounting in terms of the basic elements of accounting recognition, measurement and disclosure and the problems encountered.

Through this research we will see the different ways that enable us to measure the value of services rendered by the company's workers And how to handle the accounting value of these services and how they are adjusted from time to time, using data from the financial statements.

As a result of this research we can set some conclusions and recommendations that benefit the company being affected by each entity changes and human resource is one of the elements that change value due to several elements, including expertise, development and training.

Giving sufficient informations about human resources in the consistent format annual reports can give reassurance to external interested parties as shareholders or clients.