Abstract:
The purporse of this study is to examine the extent of the application of human resources accounting (HRA) by commercial banks in Palestine. More specifically, its seeks to identify the obstacles that face the process of the application. A questionnaire survey was used to collect the date. A sample of 48 managers (financial manager, human resources manager, Head of accounting department, and financial controller) was selected for the study. The result of the study show that there are several motives for the application of human resources accounting in commercial banks. The most important is the contribution of an integrated information system that includes managerial and accounting aspects, as well as the saving in training and formation expenses. The main obstacles that face the application of HRA is the absence of legislation related to human resources equity that can justify the evaluation of human resources as assets, and the difficulty of calculating the human resources revenue in current and future periods. This is in addition to management res is force to change.
