:pro : hanane saouli ( journalist) algerai
This is the research paper an attempt to read the major importance played by the accountability of human resources, through our review of the concept of the accountability of human resources, also know its objectives and principles as well as the accounting assumptions human resources and access to knowledge and intellectual influence the behavior of accountability for human resources and, in the final offer a set of recommendations on the importance of accountability and human resources within the Organization, here authoritatively came to shed light on the importance of accountability and human resource and relevance within the organizations.
Key words : human resources- organizations- The accounting treatment.
Is human resource intellectual capital in all societies, without exception, as all regimes that deal whatever the humanitarian community depends largely on the human element --dir--ectly´-or-in--dir--ectly.
Many of the institutions, enterprises and adopt the --function-- the process of selecting and attracting the training and rehabilitation of the appointment of individuals through the expenditure of funds in a lot of this human resource in the form of investment called on the contrary of spending in many ways and machinery, the success of economic projects achieved great profits were based as so to the efficiency of this human element, which is the real resource of any successful project vice-versa, which lead to the success of the Organization and it is also the assistant era in developed and all What holds the qualifications and assist in the advancement of this seeks these institutions to measure the performance of the work environment.
the issue of the accountability of the human resources of the most important subjects that filled the thought of many researchers and scholars in the field of private organizations field of human resources management along the lines of the nature of its activities, whether economic, educational, health and this with a view to provide management with the necessary information to assist in making financial and administrative matters concerning the human component in the organization with a view to measuring and assessing the human element and its relevance within organizations, and here we ask the pivotal We wondered as follows:
President Mamady importance of the accountability of human resources within organizations and corporations?
1-The concept of financial accounting of human resources:
financial accounting of human resources as the addendum to the control and follow-up of salary´-or-wages and the various different configuration of 10-15, training and evaluation of intellectual capital on the basis of receivables work of remuneration as well as the training expenses and the configuration.(1)
For ES-Espain 4 others, they know it focuses on the assessment of the capital of intellectual, besides remuneration and expenses of the configuration and performance, as he sees that the accounting and financial resources is a measure of the value of the material and moral human resource within the organization through the determination of the impact of the performance and efficiency and productivity of the institution.(2)
in another --dir--ection you know the American as the identification and measurement of human resources and the supply of administrative units concerned information.(3)
2. Accounting goals of human resources:
The aim of any facility of the application of the accountability of human resources in general to:
- Defining the elements of human resources
- the measurement of elements of the human resources and costing taxpayers and capitalism.
- Inclusion of the value of the costs of human resources within the accounting system in the treaty
- providing accurate information and convenience of the human resources management decisions to assist in planning the needs of established human resources.
And allocation of posts where available but yema ensure supervision and control of the expenses of the polarization, recruitment and training and development expenditures of leaving the service and the stimulation of the Department to the attention of human capital.(4)
of the bill of human resources to a variety of assumptions is the following:
- the progress of human resources, services and benefits to contribute to achieving the objectives of the Treaty.
- access to human resources constitutes the cost to the Treaty.
- Human resources is originally from the assets of the treaty as long as the conditions necessary to do so.
- that the human resources of measurable monetary, whether the costs of obtained´-or-revenue.
The design and implementation of the special system of accounting for human resources aimed at achieving all´-or-some other objectives which identifies(5)
First: the goal of the instrument cluster:
- The measurement of the value of the human resources of the project through the use of appropriate process for practical applicability.
- measurement of the cost of preparing and stimulate human resources costs such as recruitment and training.
- The measurement of the cost of the use of the human resources of salaries and wages and other.
- The measurement of efficiency, productivity and ground assets
- measurement of the profitability of the use of the assets of humanity.
- measurement of the rate of return on human investment.(6)
Secondly: the objective of the report
This refers to on human resources data in the lists and reports and accounting data showing that charts reached through the achievement of the goal of the instrument panel and includes reports on human resources data:
- express human resources data using accounting methods disbursed to rid the data.
- the presentation of the results reached in the financial lists.
- summarize the human resources data using accounting methods disbursed to summarize the data.
- Preparation of private lists to view human resources data in addition to the financial lists of conventional arms.
- the preparation of any additional reports concerning human materials based on the wishes of the management of the project´-or-investors´-or-any other external.
- the study of the problems of human resources such as the high rate of working papers´-or-absence phenomenon.
Thirdly: the rationalization of the resolutions
is intended rationalization decisions to provide data of interest to support the administration in the appropriate decision and was aimed at the appropriate method for human resources to provide information to the management of the project´-or-investors´-or-other agencies The project in order to rationalize the decisions to be those taken these resolutions the human element in one of the most important purposes of the rationalization of the decisions the supplier of the human race:
- The Study of alternatives available to the exploitation of human resources management and in the choice of the appropriate alternative in order to achieve optimal exploitation of the human race.
- Rationalization of the decisions on the use of human resources, such as the decisions relating to transportation and entertainment and resignation thus to another relevant resolutions.
- rationalization decisions on investment in human resources and decisions to add new elements to the labor force of the debtor.
- To Impose censorship on the cost of the use of human resources through the application of methods to control the costs norms such as the way the Crossings.
- Rationalization of the resolutions of the performance of the workers.
- Rationalization of the investors decisions in the project´-or-wishing to invest in giving them the Sura of realistic about the reality of project resources, including human resources through the report of the financial lists.
- Rationalization of the decisions on the management of the project´-or-where the project as a single unit by foreign parties in order not to lose sight of the human resources management during this type of evaluation be calculated insulting and rates of human resources data.(7)
3-and the factors that led to the attention to punish those responsible for the human resources:
- the attention of literature Accounting concepts and methods of accounting for human materials that represent the fundamental assets most Special Installations inevitable installations
- With further progress increased need for individuals for education and training and the acquisition of skills and experience that the value of human capital, as well as to the establishment of a standing agreement on the operation of the development of the technical methods, managerial and entrepreneurial skills of workers believing Maha revenue from these Investments is between us the future benefits obtained by the individual.
It drive can say that ignore the importance of the human element of humanitarian law and the lack of established Accounting human resources and ultimately leading to the decision-making of sound for this increased attention to punish those responsible for the human resources that give the Department a better basis to choose from among the alternatives and making decisions in a rational manner to achieve optimal use of available resources..(8)
and the advantages of accounting Achieved financial resources:
- Proper planning of the workforce to face the burden of current and projected.
- Assessment of the investments made by the Organization in the building of the humanitarian whose organization
- to determine the best areas of benefit from humanitarian assets through the measurement of the revenue from the use of these assets.
- Value Estimate productivity humanitarian assets and parts learned from this value for each financial year.
- the estimation of the real costs of helping to take appropriate decisions financial appropriate productivity and humanity.
- that the accounts of the result to the adequacy of the expenses associated with the example of humanity, exhausted during the financial period and the risk of increasing its profits.
- The creation of new assets are the assets of humanity" consequent inflation of the financial position of the Organization, and suggests an increase of weight in the market.
- the promotion of long-term loans to ensure the assets swelled up the assets of human rights.
- Show the advantages in the collection of financial analysis, which represents the extension of the net profit´-or-assets created.
- influence the behaviors of individuals, prompting investors to invest their money in such organizations which reflect the final accounts optimistic attitude for the financial period.
- Assist the accountability of human resources management on according to the use of the labor force, and to take appropriate decisions on employment and their efforts.
- Contribute to the accountability of human resources in the currency to look at the workers they burdens of assets, and thus make the administration more than their interest in developing human resources and personnel are not productivity tools but they associate members to contribute to the achievement of the objectives of the Organization as well as to personal goals.(9)
4-The principles of the accounting system of human resources:
accordingly the accounting system of human resources:
1-The principle of continuity and periodic reports:
represent the human resources and continuity of the organization can not do without it to play its role on the its role on the contrary of the material resources Its services costs expended on those resources and access to the benefits of several accounting periods should be distributed to those periods.
2. The principle of an interview costs:
the cost of the human element and spent on attracting and training and development, is considered a capitalist stipend continued in the assets of the enterprise are exhausted and then carrying free period including only the cost of the offset in the creditor side productivity of human resources, as well as those decrease the rate of production.
3. The principle of disclosure Openness:
In the conventional accounting is the reference to the human component only in the list of the results of the work (wages and salaries) in the list of the financial center (headers and entitlements to those expenses) This is a drawback in disclosing where the investment in human resources within the assets of the list of the financial center of some an indication of interested organization also gives the relevant indicators reflect indication of management efficiency, the change in the structure of the labor force.
4-The principle of substantive session:
measures are to a large degree of objectivity used to measure human capital and relies on the merits of the official statistical data researchers believe that the addition of less objective but more useful to decision makers and lead to the development of the accounting.
5-The principle of relative importance:
the costs expended for the acquisition of the human element is the substantial costs to take into account the importance of the lead to be capitalized reflected in the hall of the financial center , Accounting human resources does not oppose with accepted standard accounting principles but to face up to an end to the general acceptance of the astray those principles and accounting which Riding researcher to what remains of the terms in this grade.(10)
and accounting and human resources on a group of the following assumptions:
1-that individuals with the value of the human resources of the enterprise: the personnel employed by the established consider is-limit-ed value of the debtor, where individuals are able to give enterprise services either now´-or-in the future these services have an economic value of the property, it can be said that individuals considered the resources of the enterprise because of their present and future.
2-The value of human resources be affected the pattern of the administration in the established: the value of individuals as a resource to the business affected by the manner in which the Department of these could be an increase in the value of the resources of the human´-or-maintained administrative attitude taken toward these, for example, increase the value of human resources through increased efficiency by reveal staff training, which reflected positively on increasing productivity.
3-The need for information on the accountability of human resources: the presence of valuable information and human resources and the property is essential for the management of individuals efficiently and effectiveness as the most important resource, so that this information according to internal management, which will seek to the development of individuals and their workers and their distribution on the work and the wage system and incentives, which helps to increase the value of human resources, thus increasing the productivity and that this information indicates that external Investors lenders Foundation which offers have individuals distinct factors is the efficiency of high-skill, mostly numbers expected profit of doctrines of facilities at least where the level of efficiency of their workers.
4-The employment of human resources: the economic cost enterprise Borne in return for services and benefits obtained in the future, so that the translation of those costs and services in cash And show in the financial lists.
5-The traditional concept of assets: based on human rights and services owned by measurable monetary units which they acquire as a result of the deal between the economic units of imminent access for the future on the services´-or-economic benefits.(11)
it is clear that the above assumptions are assumptions are compatible with the mathematical perspective and humanity to the human component, it is expected that accounting for human resources, a considerable capacity for intellectual influence for the Department, as well as to influence the behavior of foreign parties and this impact:
a-intellectual influence for the Department: intended to study the administration thinking toward ideas such as this shows the impact of work in two --dir--ections by the management of the project.
b-the second --dir--ection: Human resources planning and control.
c-behavioral impact for foreign parties: it is intended impact will be created by accounting for human resources such as: investors and the tax, external references and other, will the implications of the application of accounting for human resources and a change in the conduct of those parties, especially when making decisions hence the following case, represented in the search for intellectual impact of the behavioral application of accounting principles and human resources.(12)
5-The importance of human resources:
First: the importance of an assessment of the human resources in the field of planning:
Play evaluation data human resources play an important and significant growth in the success of the process of planning, it provides the information and data necessary for the implementation of the planning steps which includes the following:
1- Macroeconomic Analysis To the needs of established human resources in the future under conditions of certain growth.
2/ the qualitative analysis of the needs of established human resources in the future under conditions of certain growth.
Secondly: the importance of an assessment of the human resources in the field of censorship: we
can say that the control is the process that is confirmed by managers that necessary resources had been obtained, as well as be used efficiently and effectively to achieve the objectives of the treaty, this means that the oversight process include three things:
1/ to ensure access to the human resources needed by the established at a cost of guidelines.
2/ to ensure effective and efficient use of human resources.
3/ the preservation of the human resources and maintenance and development.
Thirdly, the importance of an assessment of the human resources in the area of decision-making:
can be divided into two categories of decision makers, the beneficiaries of the information and data on the value of human capital in the established to accredit groups: the
The first group: decision makers of the Interior: intended them members of the Department who invest these human resources, and can determine the extent to which it is subject to the decision-making process for purely authentication by the evaluation by the world "Likert" which made it clear that the Treaty depends on accounting information in the taking of decisions by between 25% - 50% only in the absence of the evaluation database of the most important resources generated income, which cannot be assessed reflected in the lists and financial reports.
The second group: decision makers: Foreign intended to other groups that represent the data and information assessment of human capital and the main factor in making such decisions these groups include both investors and the trade --union--s and the government.
The Fourthly group: the importance of an assessment of the human resources in the field of investment --function--s:
affecting data and information in the human resources evaluation impact on the process of investing these resources in the following respects:
1/ the --function-- of human resources: this --function-- include recruitment and selection and hiring of personnel to meet the needs of the current and future human powers, and could be considered this --function-- cost center standard where we work of the agenda of the standard costs for the members of each level of specific --function--ality.
2/ the --function-- of resources development: an increase the ability of individuals such as skills and the ability to act as resources of the enterprise, knowing the costs of this --function-- can be distributed and the allocation of available resources on training programs through the work of the planning and balancing the costs of alternative training programs as well as the use of such data in the application of the method of cost-benefit analysis to assess the training programs proposed.
3/ the --function-- of the distribution of the allocation of human resources: it means the distribution of individuals and put them in the centers of alternative career of the mtas established, we find that the availability of data and information on the investment in human resources in the established cost of replaced the established unable to determine how to distribute the allocation of human resources in the places where the biggest rate of return.
4. The --function-- of the maintenance of human resources: it means the maintenance of the continuity of the capacities of individuals and depletion, the maintenance of the effectiveness of human resources of the enterprise as a whole, provision of data and information in the human resources evaluation help to know the extent to which the development of plans for the development of human resources, as well as the quantity of the investing investments which benefit, as well as to obtain information on the economic nature of And sequential circulation of employment, where the cost of bringing human resources refers to the economic importance to leave the members of the Treaty.
5. The --function-- of determining wages and remuneration: in this --function-- is to determine the financial returns have been paid to individuals for services performed the debtor can use the data and information in the human resources evaluation (replacement cost) to access to determine an accurate and fair wages and salaries and implementation of optimum policy incentives.
in summary, it turned out that the accounting of human resources are only through the so-called CAP through the necessary expenses for human resource and thus determine here the accountant profits of the this human element through its performance such as planning and control, on the other hand on the other hand may be losses for example that there had been deaths of one of the components of the institution could also be argued that the human resource very important in any institution and therefore must be preserved.
1 The Auditor-Eric Flahmouz , accounting for human resources, Balat, Dar es Salaam Mars Publishing, Riyadh, 1992, p. 17.
2-Walid Naji fantasy, studies in the problems of contemporary accounting, Balat, Dar al-Hamed publication, Amman, 2004, p. 17.
3-___________________, accounting problems proposed models, Balat, Dar es Salaam Arab academy open, Denmark, 2007, p. 290.
4-Gourli Haj Qweider, accounting concepts of human resources management), the link:http:/www.google.ord., on 21/11/2015, at20.00.
5-On Mohamed Abdul Wahab and Saeed Amer, accounting human resources, Balat, Dar es Salaam Mars Publishing, Riyadh, 1984, p. 19.
6-Ayman Abd Allah Mohammad Abu Bakr, accounting for the cost of human resources and their impact on raising the efficiency of the institutions of higher education in the Sudan, , Link: https://ay83m.wordpress.com/, guest visit12/11/2015,at 10.00
7-hassan judge, secure, Hamdan, accounting theory, Balat, Casablanca International Scientific Publishing, Distribution, Amman, 2001, p. 136.
8-Hisham Hassan, trends in financial analysis, Balat, Dar es Salaam Ain Shams University publishing, Cairo, 1980, p. 23.
9. Ayman Abd Allah Mohammad Abu Bakr, opcit.
10. sidney davidson and Roman L Weil "Hand book of Cost Acconting, New York, CMC Graw-Hill Book Company, 1987,p26.
11-Fadl Kamal Salem, the importance of the instrument cluster accounting disclosure for the cost of human resources and its impact on making financial, Balat, the Islamic University in Gaza, 2008, p.56.
13. Ayman Abd Allah Mohammad Abu Bakr, opcit.