مجلة البحوث في العلوم المالية والمحاسبية
Volume 9, Numéro 2, Pages 108-133
2024-12-18
أثر القياس المحاسبي والإفصاح عن الموارد البشرية على البيانات المالية في المؤسسات الجزائرية-حالة الجزائرية للمياه وحدة قالمة
الكاتب : سلاوي رفيق .
الملخص
Abstract: A recent debate has intensified regarding the inclusion of human resource costs in balance sheets or income statements as expenses. This research aims to analyze the accounting measurement and disclosure of human resources, as well as their impact on the financial statements of organizations, which are considered the main source for decision-making. The researchers adopted a descriptive-analytical method and conducted an experimental study. A questionnaire was distributed to several accountants from the Algerian Water Unit in Guelma. The results reveal that investment in human resources can be perceived as an intangible asset of the organization. Furthermore, the accounting disclosure of human resource costs has a tangible effect on financial statements.
الكلمات المفتاحية
Human Resource Accounting, investment, human resource disclosure, financial statements, human capital
مقالات مماثلة
عبد القادر Abdelkader
.
بكطاش Bektache
.
ص 605-631.
سماش كمال
.
عياشي فاطمة الزهراء
.
ص 44-58.
عزالدين محمد نجيب
.
ص 592-615.
براهيمي لبنى
.
شريقي عمر
.
ص 16-30.
