Human Resources Accounting

Society in the current era has turned into a knowledge-based economy, as it requires high-level technological services and very advanced technologies resulting fro advanced modern scientific discoveries, and therefore requires human labor at a high level of education, training and expertise in the fields of specialization, and from here The recognition of the large and important role that human resources play in the economy of any country, Which led to the revitalization of research and studies aimed at forming and developing scientific principles and accounting systems for accounting for human investments as an asset of the facility, and this is what is known as human resource accounting.