A theoretical perception of measuring the human resources value in light of accounting Thought trend towards capitalization: the case of Algeria

Abstract

The study aims at presenting a theoretical perception of measuring the human resources value in light of the accounting thought trend towards capitalization, by highlighting the most important scientific approaches used in the measurement process, and those that can be applied in the Algerian environment. a set of theoretical proposals were presented especially in the field of accounting follow-up of the salary elements to be capitalized, the accounting recording of this capitalization, and how to calculate and record depreciations and losses in value, and the process of abandonment of these assets. The study reached a set of results, the most notably the necessity to rely on the cost model in measuring the human resource cost, and the senior management category of the employees is considered as an ideal category for capitalizing its expenditures as a preliminary stage. It is also desirable to capitalize the variable part of the employee's expenditures, and the necessity for the financial accounting system amendment project to contain proposed treatments for the issue of human resources accounting