محاسبة الموارد البشریة وأثرها على جودة الإفصاح INFOSYS المحاسبي د ا رسة حالة- مؤسسة النموذجیة

Abstract

The objective of this study is to try to understand the relationship between HR accounting and the quality of accounting disclosure Which increases the assets of the institution and increase the level of cash flows. The case of an institution has been studied INFOSYS, which is active in the technology sector, as a model for. The most important results of the study is that human resources accounting has an impact on the quality of accounting disclosure in the institution study. Keywords: Human Resources Accounting, Accounting Disclosures, Quality Accounting Information, Economic institution.