Volume 6, Numéro 1, Pages 266-292
Authors : Ouali Arkoub .
In the past, the value of an enterprise was measured within traditional balance sheets, and it was viewed as a sufficient reflection of the organization’s assets. However, with the emergence of the “knowledge economy”, this traditional valuation has been called into questions due to the recognition that human capital is an increasingly dominant part of an organization’s total value, because all process of the organization are operated by human resources. Hence, the valuation of this resource is very necessary and all information about it should be given to investors, managers and other stakeholders through financial statements. Over the last two decades, the philosophy of Human Resources Accounting is gaining active consideration. So, HRA is not a new issue in economics, and economists consider human capital as a production factor, and they explore different ways of measuring its investments ineducation, health, training and other areas, also this tool play an effective role in the development of human resources in the enterprise. Human Resource Accounting is the process of assigning, budgeting, and reporting the cost of Human Resources incurred in an enterprise, including wages and salaries and training expenses. In another way, to measure the added value created by Human Resources and their contribution in the effectiveness of the enterprise, HRAcalculates the productive capacity of the workers, and we can definite it as the art of valuing, recording and presenting systematically the work of Human Resources in the books of accounts of an enterprise, what make it a necessity to improve the performance of human resources in Algerian enterprise.
Human Resources, Human Resource Accounting, Human Capital, Human Resources Development, Algerian enterprises.
كمال احمد سرير
براهيمي عبد العالي