مجلة إدارة الأعمال والدراسات الاقتصادية
Volume 11, Numéro 2, Pages 013-036
2025-12-02
The Role Of Human Resource Accounting Through Quality Costs In Improving Financial Performance Indicators In Companies Listed On The Palestine Exchange
Authors : مهنا محمد فتحي . ابو صاع عبد الرزاق . ابو صاع ياسر نادر .
Abstract
The research aimed to investigate the influence of human resource accounting, specifically focusing on costs related to employee recruitment, hiring, training, and development, as well as qualitative costs such as control and evaluation, on financial performance indicators like return on assets and return on equity in companies listed on the Palestine Stock Exchange. A quantitative descriptive approach was employed, using financial statement analysis for the years 2010-2023. The study encompassed all 49 listed companies, with the entire population serving as the sample. Stata 21 software was utilized to analyze the research hypotheses and questions. The study's primary findings underscored the significant impact that human resource accounting, including recruitment, hiring, training, and development costs, alongside qualitative costs such as control and evaluation, has on improving financial performance measures such as return on assets and return on equity in Palestine Stock Exchange-listed companies. Among the key recommendations was the suggestion that Palestinian companies should adopt well-defined performance criteria for employee recruitment to enhance efficiency, thereby boosting both immediate and long-term profitability and strengthening overall financial performance.
Keywords
Human Resource Accounting (HRA); ; Quality Costs ; Financial Performance
Les articles similaires
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
مهنا محمد فتحي
.
pages 11-35.
Muhanna Mohammad
.
pages 224-240.
Mubarak Adham
.
Alsoufy Ashraf
.
pages 413-426.
