Introduction
:-
Information system accounting of human
resources is one sub-systems include the
information systems accounting concerned with providing all the information
historical and current and future human resources, and submitted to the
stakeholders that resources, whether
they are internal or external to know the value of human resources, Which is
most the assets value in economic
units ,
particularly in the industrial
and service projects .
The design Information system accounting
of human resources help to measure the value of human resources at picture
financial, and contributors in planning of this resources on the level of
economic unity, as well as on the national level from through contributing to
policy-making, employment, employment
and associated the policies regulating immigration, wages, promotions
and incentives in a scientific.
Subject accounting of human resources of
a relatively modern subjects in the area of accounting, signs have emerged of
interest with it from accountants since the early seventies of the 20th
century, to be briefed on the importance of human resources in the economic
units, result of growing demand for the services of individuals whose have
enjoyed capabilities scientific excellent and highly professional, and
consequently growing emphasis on human
capital more than physical capital. This requires a set of scientific methods
that can contribute and assist in the evaluation of these resources as assets
at picture financial thus like any other assets being invested in the economic
units.
Show clearly the importance of human
resources in the industrial and the projects service from through the impact on
the market value of those economic units in the securities markets, in from
terms of their contribution to operations economic processes exercised by those
units and what can pose those resources and what occupied by the value of
tangible and intangible that may affect one way or another on the viability of
such units in the performance of its functions, and this means that human
resources can occupy a prominent and great importance when decisions-making the
various activities in the units economic, and therefore it is necessary to pay
attention to all data related to human resources to be able to benefit from all
fields that need to make decisions on them directly .
Include
the search follows :
The first theme : Information system Accounting of
human resources.
The second theme: human resource
development and its role in improving the competitiveness of the economic unit.
The third theme : the integration of
Information system Accounting of human resources and information system of human resources
management from the point view of information systems.
The fourth theme : accounting treatments
of human resources
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