The suitability of the historical cost model for evaluating human assets in the Algerian environment - a field study -

Abstract

The study aimed to find out the suitability of
the historical cost model in evaluating human
assets in the Algerian environment, and to
highlight the advantages and disadvantages of
this model. This study was applied in the field
to a sample of 78 university professors in the
field of accounting and finance and
accountants The study concluded that the
historical cost model is suitable for evaluating
human resources in Algerian, and that it has a
set of positives, the most important of which
can be relied upon to estimate the expected
return on investment in human resources, and
it is also exposed to a set of determinants, the
most one of which is that the benefit of
employees increases with the increase in
experience and training provided. Unlike
other assets, their value decreases with the
increase in the number of years, and this is
what future research can address.