recherches économiques
Volume 20, Numéro 1, Pages 29-48
2025-06-30

Human Resource Accounting And Its Impact On Achieving Competitive Advantage For Economic Institutions -a Field Study Of A Sample Of Professionals And Academics-



Authors : Guerrouat Hassina . Mellak Khadidja .

Abstract

This study seeks to measure the impact of implementing human resource accounting (HRA) on an economic enterprise's capacity to achieve a competitive advantage. The descriptive-analytical approach was employed to tackle the study's primary inquiry. Additionally, a questionnaire was developed to focus on a sample of professionals and academics. The data was analyzed using SPSS Version 2. The study's main result was that the adoption of human resource accounting significantly impacts the enterprise's capacity to achieve a competitive advantage across all four dimensions at a significance level of (α=0.05). It was also found that The knowledge and abilities of human resources are an essential aspect in attaining a lasting competitive advantage for the firm over its competitors.

Keywords

: Accounting for human resources HRA; Attaining Competitive Advantage; Dimensions of achieving competitive advanta

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