The Accounting Measurement of Human Capital and its Impact on Raising the Efficiency of Performance by Applying to King Khalid University

Salwa Derar Awad Mohammed

The research aims to identify the impact of the human capital accounting on the efficiency of performance by applying to King Khalid University. The problem was that the human capital was dealt with only in terms of payroll and salary registration, ie, only as current expenditure. As human capital provides ...