The Role Of Human Resources Accounting In The Valuation Of Human Capital

Abstract

This research aims to highlight the contribution of human resources accounting to the valuation of human capital, This study analyzed  the prospects and challenges of valuing human capital through Human Resource Accounting (HRA)  using  a descriptive and analytical approach based on a study case in an important Algerian private company (CONDOR ELECTRONICS). 

The study concluded that Human Resource Accounting (HRA) fulfils the need of evaluation human resources but The contribution of HRA is however limited by lack of universal approach to its  reporting  and  low  level  of  awareness  and  acceptance  of  the  techniques. But it remains to say that every organization may use one of these models to use the information  regarding human capital in managing it as chewed through the study case.