Diagnosis of the reality of human resources accounting in some faculties of Mosul University

An exploratory study of the views of a sample of employees at the university

Abstract

The current study aims at diagnosing the reality of human resource accounting for some faculties of the University of Mosul by indicating the importance of measuring human resources, in addition to what was previously thought to be expenditure on human resources expenditure instead of being considered investment expenditure and its benefits extend for a long time. And the processing of investment data in human resources, the existing accounting treatment is incomplete and improper and therefore, the decisions taken in the current reality is no doubt some of them at least not sound, and in light of the above, the problem of research:

1. The extent to which accounting for human resources in the field is recognized
2. The extent of interest in accounting for human resources in the field in question.
3. The impact of HR accounting on financial decision making in the field.

In light of the answer to the questions raised in the problem raised the researcher relied on questionnaire prepared for this purpose and through the descriptive analysis of the data and to reach a number of conclusions, was reached a set of recommendations, perhaps the most prominent:

1. Providing and preparing appropriate and sound scientific means that contribute to the statement of the importance of accounting disclosure for the management of human resources in the field in question.
2. The management of the field sought to disseminate the culture of accounting disclosure for the management of human resources in the field in question.
3. The need for the management of the field concerned to train and qualify the personnel working to clarify the impact of accounting on human resources to make financial decisions in the field in question.