المجلة الجزائرية للعلوم الإجتماعية والإنسانية
Volume 14, Numéro 1, Pages 459-474
2026-06-11
Measuring Human Capital And The Issue Of Accounting Management Of Human Resources In The Algerian Economic Institution - A Case Study Of The Orient Textiles Foundation Khenchela As A Model
Authors : Benamrane Boubakeur . Messani Yamina .
Abstract
Through this study, we aimed to highlight the contribution of human resources accounting in measuring human capital through a field study in which we relied on a research form designated for this purpose The study used the descriptive analytical approach based on a case study of the Orient Textiles Foundation Khenchla The study concluded that the issue of accounting management of human resources in the institution under study enabled supervisors and managers to follow up and evaluate the organization’s human capital as one of its basic assets However the issue of accounting management of intangible assets according to the results of the study is still difficult to apply as is the case with... For physical assets this was clearly evident in the inaccuracy of the economic values of the institution’s human capital presented and displayed in the institution’s financial statements However this difficulty did not prevent the institution’s managers especially at the level of the Human Resources Directorate from benefiting from the various accounting management processes for human resources in evaluating capital Human resources based on various information and data resulting from the organization’s human resources accounting
Keywords
Human capital ; human assets ; human resources ; human resources accounting ; accounting management ; Public institution
Les articles similaires
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
Sayah Souad
.
pages 106-121.
Baggaar Lamine
.
pages 50-56.
Guembour Abderraouf
.
pages 1416-1431.
