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Accounting Human Resources, the concept and importance: study on a sample of Iraqi companies in Basrah city. | ||
| Basra studies journal | ||
| Article 1, Volume 16, Issue 1994, 2013, Pages 160-206 PDF (0 K) | ||
| Author | ||
| Asst.Lect .Thamer Adel El-Saqr | ||
| Abstract | ||
| This study aims to highlight the importance of human resources accounting (HRA), and measure the extent knowledge in the Iraqi companies about human resources accounting, furthermore it show the benefits which may be achieved in applying human resources accounting in Iraqi companies. The inductive approach had been used throughout the theoretical part of this study in section one, which includes literature review, as well as investigate the concepts of human resource accounting, and the historical development of these concepts, and study the criteria of considering the human resources as assets, and study the difficulties of implementing human resources accounting , furthermore, studying the key objectives of implementing human resources accounting and the benefits of its implementation for investors, management, and the employees . The researcher used the deductive approach to develop the hypotheses of the study, than, experiment the hypotheses in the method of the study part in section two, a questioner has been developed and the calculated data by the questioner will be analyze to get the results, and the results will be translated to conclusions and recommendations . | ||
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