factors affecting the application of human resources accounting in higher education institutions: a field study at private yemeni universities

Abstract

This research aimed to examine the most important factors affecting the application of human resources accounting in private Yemeni universities. To achieve this objective, one hundred questionnaires were distributed to the staff of high level management, human resources management, and finance management in private Yemeni universities in the academic year 2015-2016. 74 questionnaires were returned, and all were appropriate for statistical analysis. The multiple regression analysis technique was used to test the research hypotheses. . The major findings of this research revealed that the variable of assets accounting acknowledgment criteria had a significant positive effect on AHRA while the variables of administration awareness of the importance of human resources accounting and the application difficulties had no effect.  Therefore, it is recommended that government concerned bodies should take into consideration that the establishments believe in their right to obtain and possess qualified, trained and experienced human resources in return for what is paid to them. This is considered an indicator of economic ownership of human resources, rather than legal ownership. It is also an indication of the criteria of assets acknowledgment, and the culture of disclosure expansion. This would require the development of regulations in the law (99) for the year 1999 concerning accounting and auditing profession to facilitate the use of AHRA in order to take effective and more efficient decisions so as to improve the performance of enterprises and determine the overall benefits to achieve economic stability and social justice in Yemen. Keywords: Human resources accounting, Influencing factors, Yemeni private universities.