BADR محاسبة الموارد البشرية و أثرها على اتخاذ القرارت في البنوك التجارية الجزائرية : دراسة حالة بنك الفلاحة والتنمية الريفية بالمدية

Abstract

This research aims to study and analyze the accounting and human resources and its impact on decision-making in the Algerian commercial banks in order to direct more attention to the human element , which is considered on e of the most productive resources in modern companies . In order to achieve the objectives of the study were used descriptive analytical method , which utilized a descriptive method in order to get the data information side of the theoretical and through reading and reviewing books and theses , magazines and scientific forums to the content of the research and related value of scientific studies the subject under study. It was also the use of the analytical method for the primary data through research in the applied field side to distribute questionnaires to stu dy some of the search terms and inventory and collect the necessary information on the subject of the search, and then discharged and analyzed using the program ((SPSS statistical and the use of tests and statistical treatments appropriate in order to reach the semantics of value and indicators support the subject of the study. Among the most prominent results that have been reached : 1. occupied the subject of accountability for human resources since late last century, particularly important among the research topics , and has contributed to the knowledge economy, the environment and technological development and rely on information and innovations Technology continuous applications to emphasize the concept of accounting and human resources and regarded as an important tool in the success and development of the institutions. 2. provide accounting and human resources to various users and quantitative information about the financial polarization and training costs and methods used , which helps human resources management to manage these resources and use high- efficiency and effectiveness . 3. help human resource accounting in influencing the decision-making and significantly such as employment and recruitment and replacement and dispensing decisions. 4. contribute to human resource accounting largely in knowing the different standards by which the various bonuses and wages at the expense of workers' organizations . 5. The level of importance that are Bھa accounting and human resources and accounting disclosure about the cost , human resources unit BADR affected by some characteristics which is characterized by workers there career as the center , educational level , age. One of the main recommendations of this study : The human element is important too for banks level and at the national level so you must : 1. directing more attention towards this resource. 2. the need to direct more attention to the accounting disclosure about the cost of human resources Financial statements . صخلملا 3. The need to develop analytical and statistical and accounting records to record , catalog and measure elements Spending on human resources recruitment and the formation and training . 4. The greater the reliance on human resource increased reliance on human resources and accounting Is the case in the unit BADR