The Extent of the Availability of the Elements of Applying Human Resource Accounting in the Libyan Petroleum Companies.

Abstract

The study aimed to identify the extent of the availability of the elements of applying human resource accounting in Libyan petroleum companies, through pointing out the most important elements, which were the extent of awareness of the senior management regarding the importance of human resource accounting, and the extent of the interest in the accounting measurement of human resources, and finally the appropriateness of the current accounting systems in Libyan petroleum companies  to applying human resources accounting. To achieve the purpose of the study, the descriptive approach was used, 166 questionnaires was distributed on financial managers and the employees of the accounting department and internal audit department of Libyan petroleum companies, 130 Reponses were retuned and was used in the descriptive statistics and inferential statistics. The findings indicated that, there is an awareness of the importance of human resources accounting, and showed administrations’ interest in accounting measurement of human resources, and there is accounting systems in selected companies provides at least the minimum possibility of applying human resources accounting.