مجلة الدراسات المحاسبية والمالية المتقدمة
Volume 2, Numéro 1, Pages 201-208
2018-04-30

Human Resource Accounting (hra) «a Theoretical Review On Measurement And Valuation Models»



Authors : Nadia Meddah .

Abstract

Human Resources are one of the important assets of an organization, there is no doubt about the importance of the human capital in the organization as it is a decisive factor in the perfect performance; but today the challenge facing the organizations is how to measure these human resources. therefore, various studies have tried to resolve this problem by suggesting different approaches in human resources accounting. The basic objective of this review is to present these approaches and models, and to clarify the differences between each model.

Keywords

Human Resources, human resources accounting, HRA models.

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