التدقيق والإفصاح على رأس المال البشري

مقرامنت عبدالقادر; مالطي سناء

التدقيق والإفصاح على رأس المال البشري

مقرامنت عبدالقادر, مالطي سناء

Abstract

لم يعد الإفصاح المحاسبي يقتصر فقط على المعلومات عن الموارد المادية، بل تعداه ليشمل الافصاح عن الاستثمار في رأس المال البشري بمكوناته والمتمثلة في تكاليف إقتناء الموارد البشرية، تكاليف تطويرها و تكاليف الإستغناء عنها، وهذا ما يؤثر على المركز المالي للمؤسسة.

وبمأن التدقيق يهدف دائما إلى تحسين وزيادة درجة الإفصاح عن مختلف المعلومات، ارتأينا من خلا ل هذه الورقة البحثية التطرق إلى موضوع دور التدقيق في الإفصاح عن الإستثمار في رأس المال البشري، وهذا من خلال إجراء دراسة ميدانية معتمدين على إستبيان موجه لأفراد عينة الدراسة.

الكلمات المفتاحية: رأس مال بشري، الإفصاح، التدقيق.

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