Abstract

Many organizations around the world have integrated human resources' accounting as an essential element of their organization and are constantly working to develop and operationalize it, especially in the area of determining the goals and strategies of the organization. Human resources' accounting is, in fact, an information system helping decision makers, shareholders and investors in their investments based on human resource assets as well as the achievement of the organization's goals. The present descriptive study aimed at describing the investigated circumstances or phenomena analyzes the theoretical and comprehensive research done in the field of human resources' accounting and describes the development of human resources' accounting.