Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)

Abstract

Evaluation of Measurement and Disclosure Methods of Human Resources Accounting in Public Shareholding Companies in Jordan

Author(s): Eman Ahmad Al Hanini

This study aimed at evaluating methods of measurement and disclosure of human resources accounting in Jordanian public shareholding companies. It attempted to uncover the extent to which public shareholding companies in Jordan recognize the importance human resources measurement and disclosure. The purpose of this study was also to identify the level to which these companies apply the principles human resources accounting, to recognize the important constraints that hinder the process of human resources accounting and finally determine the extent to which these companies depend on human resources accounting data in decisions making. To provide answers for the research questions, a questionnaire was designed and distributed among a random sample (80 respondents) of general, financial and human resources managers working at the shareholding companies involved in the current study. The results of the questionnaire were analyzed by SPSS software. The results of the study showed the Jordanian public shareholding companies do recognize the importance of measurement and disclosure of human resources accounting although they do not tend to apply its principles. The study also proved that there are some constraints on applying the process of human resources accounting among which the high expenses and refusal of updating and renewing the companies’ human resources system.