Human resources accounting between the need of rooting and the difficulties of measurement

Nour El-Houda  HADDAD

doi:10.54960/jfcg.v4i2.58

Authors

Nour El-Houda HADDAD Oum el Bouaghi University, Algeria

DOI:

https://doi.org/10.54960/jfcg.v4i2.58

Keywords:

Human resources, Human Resources Accounting, Accounting Measurement, Accounting Disclosure, Assets

Abstract

This study comes to highlight the human resources accounting, which consider the human resources as an asset must be measured and disclosed, as traditional accounting does not provide any disclosures about its value -the human resources- in the financial statements, despite the growing importance of the human resource that has become one of the most important assets in the enterprise. Through showing the importance of human resources accounting and the various models proposed to measure and disclose human resources, and problems that riddled with. We concluded that the human resources accounting despite the difficulties faced by it, which related mainly to the accounting measurement, it is necessary to root it’s practices and applications, especially in the enterprises that rely heavily on the human element. This is what requires continued research in this area in order to reach more and more consolidation of its bases that diminished their problems. We also concluded that, in general, the historical based cost model is currently the most appropriate model being consistent with current accounting systems and methods of presentation of financial statements

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