The Importance of Applying Human Resource Accounting in Algerian Institutions

study a sample of institutions in wilaya of el oued

Abstract

This study aimed to highlight the importance of the application of human resources accounting in
the Algerian economic establishment, by trying to answer the following main question: How important is
the application of human resource accounting in Algerian institutions? In order to answer that problem, the
analytical and descriptive approach has been relied on by discussing a theoretical aspect, it highlights
various theoretical knowledge related to the subject, such as how to measure and disclose human resources
accounting in the organization, show them the values of human resources in a way that reflects their
sufficiency and give users of financial statements a clear picture that can take emirates is misleading. As for
the applied aspect, it was through relying on a questionnaire distributed on the study sample consisting of
managers of economic institutions amounting to 70 individuals, and by using statistical analysis programs
such as SPSS and Minitab for the axes of the questionnaire, which included a part related to the extent of
awareness of the managers of the institutions under study of the importance of human resources accounting,
and part It is related to the obstacles that prevent the application of human resources accounting. Through
this study, the following results were reached:
The study sample institutions have sufficient awareness of the importance of implementing human resource
accounting;
There is a significant amount of obstacles facing the institutions under study when applying them to human
resource accounting.