دراسة العلاقة بين الإفصاح عن الموارد البشرية و تحسين جودة المعلومات المحاسبية في التقارير المالية " دراسة على عينة من المؤسسات المالية الليبية "

Abstract

Accounting Human Resources Information System is a branch within the accounting information systems. It concerns with the provision of future ,current and historical information especially of the entire human resources, and introduce them in disclose to the interested areas, if this area is internal or external to recognize the value of the human resources which represent the most valuable asset in the economics units and in particular the industrial and service projects. The aims of this research to identify the relationship between the disclosure of human resources and to improve the quality of accounting information in the financial reports, by answering the following question: Is there any relationship between the role of disclosure of human resources and the improvement of the quality of accounting information in the financial reports ? The population of the study was the Libyan banks operating in the country , as well as insurance companies in the eastern region , which extends from the city of Benghazi in the west up to the city of Omsaad Eastern. The finding outs are as following: There is a relationship between the disclosure of human resources in the financial reports and the suitability of the information in those reports .- There is a relationship between the disclosure of human resources in the financial reporting and the reliability how to trust the information in those reports The most important recommendations are the following: - The institutions should issue the financial reports in a suitable time after the books lets closure. - The necessity of human development training enablement and the required abilities to raise their quality. To prepare an entire soft account system to accept all changes. The necessity of disclosure to the available human resources in the institution to develop and to re-evaluate them.