The extent of the application of the Jordanian commercial banks to the requirements of disclosure of accounting methods of human resources

This study aims to provide a necessary and essential information about manpower in the institution and to Seeks to establish an accounting system that provides the appropriate data and information needed to make appropriate decisions which related to human resource accounting.this study also find results like: The values of human resources are affected by management leadership style, and Information concerned with the human resources accounting beside the cost and value of the human resources are necessary for the effective and efficient management of the Bank, and The report of the human resources should be within the reports that are subjected to audit by the external auditor. And this study recommended like: Its important to take care about a large portion of the original properties can be applied on human resources, Its important to take care about human resources carry on the actual costs that have been incurred in order to obtain human resources selection, recruitment and training of staff, and Its important to take care about Disclosure of data concerned with investment in human resources in the board of directors report