Importance of human resources accounting in public service bodies "Analytical study on a sample of staff at the Tishreen University Hospital in Lattakia"

Abstract

The objective of the research is to study and analyse the importance of the accounting of human resources in public service bodies and the need to show interest in these resources in hospitals, especially in terms of the special accounting treatment of their data The study used the analytical descriptive curriculum, where preliminary data were collected through a questionnaire distributed to accounting workers at the Tishreen University Hospital in Latakia governorate, which is 38/ and 35/questionnaires were recovered with a response rate of 92.1%, and then using the statistical programme (SPSS) to analyse preliminary data, and research has found that there is consent that the hospital administration is concerned with the subject of human resources accounting, both in terms of considering the hospital's human resources as valuable resources and processing their data, In addition, hospital management also seeks to optimize the use of available human resources accountability , however, there is impartiality about a good human resources accounting system both in terms of the availability of accounting information and the existence of special records and accounts to address such information and about human resources being an accounting asset.