أثر القياس المحاسبي والإفصاح عن الموارد البشرية على البيانات المالية في المؤسسات الجزائرية-حالة الجزائرية للمياه وحدة قالمة

Résumé: Abstract: A recent debate has intensified regarding the inclusion of human resource costs in balance sheets or income statements as expenses. This research aims to analyze the accounting measurement and disclosure of human resources, as well as their impact on the financial statements of organizations, which are considered the main source for decision-making. The researchers adopted a descriptive-analytical method and conducted an experimental study. A questionnaire was distributed to several accountants from the Algerian Water Unit in Guelma. The results reveal that investment in human resources can be perceived as an intangible asset of the organization. Furthermore, the accounting disclosure of human resource costs has a tangible effect on financial statements.

Publié dans la revue: مجلة البحوث في العلوم المالية والمحاسبية