أثر محاسبة الموارد البشرية على اتخاذ القرارات الإدارية

The Impact of Human Resource Accounting on Managerial Decision-Making

Kadija .S. Alhamdi Elmadani¹         Fatma. H. A. Alfitouri ²           Ibrahim. M. A. Ibrahim³

Libyan Authority of scientific²       Higher Institute of Technology and science – Albayda^1-3

khdyjtalmdny7@gmail.com¹   fate68bograra@gmail.com²       Ibrahim2066@yahoo.co.uk³ 

 

Abstract:

This study aimed to shed light on the impact of human resource accounting on managerial decision-making in some service companies operating in the city of Al-Bayda, Al-Marj and Benghazi, represented by (water and sanitation company, electricity company and telecommunications company) In order to achieve the objectives of the study, the analytical descriptive method was used, which meets the purposes of the study and the questionnaire was used as a data collection tool distributed to (130) human resource managers, heads of financial departments, accountants and administrators in the scope of the mentioned companies and (119) valid questionnaires were returned for analysis with a response rate (91.53%).The statistical program was adopted to enter The results showed that the members of the study sample are aware of the concept of human resource accounting. The study also showed that human resource accounting does not affect managerial decision-making. This was confirmed by the analytical results and the reason can be attributed to the fact that the system currently applied in service companies is unable to provide an important part of the information related to human resources in a way that helps to make rational managerial decisions and the results also showed that there are several difficulties that prevent this information from appearing.

 Keynote : Human Resource Accounting- Decision Making- Rational Decision Making- Financial Statements and Reports- Service Companies