Requirements for the application of Human Resources Accounting in Algerian environment (from the professionals' point of view)

  • Mohamed Said Saidani Amar Telidji University
  • Youcef Chraa University of Ghardaia
  • Aboubakeur Rezigat Mohamed Boudiaf University
Keywords: Human Resources Accounting, application requirements, Algerian environment, Measurement, Disclosure

Abstract

The study aimed to identify the requirements of applying human resource accounting in the Algerian environment, To achieve the goal, the researchers selected a sample that includes workers in the accounting departments and departments of the Human Resources Authority in the Algerian economic institutions selected as a field of study and their number 48, and (108) questionnaires were distributed, from which (88) were retrieved, the researchers reached to,

-There is no accounting standard issued by the International Accounting Standards Board, which is considered a challenge to implement human resource accounting

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Published
2022-01-03