Level of Disclosure of Human Resources Accounting in the Financial Statements an Exploratory Study of Several Companies Operating in the Iraqi Environment


  • Amal Noori Mohammed


Human Resources Accounting (HRA), Accounting Disclosure, Disclosure Levels.


The disclosure of human resources accounting in Iraq gives a new field and stage of development and distinction in the accounting profession, as it enhances the level of disclosure of its financial statements by including its human resources, which are the main engine for the success and continuity of the economic unit, through the training and qualification of its employees. The research seeks to determine the extent of awareness and accreditation of Iraqi companies, the level of disclosure of human resources accounting and the degree of commitment in the financial statements, and the objectives of the research and test the hypothesis. Where (100) questionnaires were distributed to accountants working in Iraqi companies, and (89) questionnaires were approved for analysis. The study concluded that there is no reference to regulating human resources accounting work within Iraqi companies and weakness in assessing the importance of disclosure and accounting measurement of those human resources.