Abstract

This research aims to demonstrate the possibility of the application of accounting human resources in universities through research sample Qadisiya University. a questionnaire Has been prepared to take advantage of previous studies in this area have been distributed to a sample (64) of managers and some staff sections and units of financial control and internal audit at the University of Qadisiya to get to know their views by answering the questionnaire and after analyzing the answers the most important results were that have been reached:
1 - There is not enough awareness of the importance and the necessity of the application of accounting human resources in universities, it has been largely weak.
2 - that the accounting system is currently applied in the universities does not meet the requirements of the application of human resource accounting, as it did not mention the work mechanisms accounting and data processing human resources as spending by investment spending, not ongoing.
3 - in the light of the results above it is not possible to apply the accounting of human resources in universities now, due to lack of application requirements.