The problem of measuring and disclosing the human capital in the financial statements A study on the national enterprise for public works materials in Constantine

Abstract

This study seeks to identify the constraints facing the National
enterprise for public Works materials in Constantine in the processes of
measurement and disclosure of human capital, where there are many
obstacles to the process of measurement and disclosure of human capital
that became one of the important things in the enterprise.
To achieve the objectives of the study and answer its questions a
Questionnaire was designed to collect information, and it was distributed
to individuals working in departments and the services of finance and
accounting in the enterprise, and were processed using the statistical
program SPSS