The Challenges in Applying Human Resources Accounting in Auditing Companies (Field Study in Jordan)
Saqer Sulaiman Al-Tahat, Abdullah Mohammad Al-Zoubi

Abstract
The study aimed at determining the challenges facing auditing companies in Jordan concerningthe application of human resources accounting in Jordan. To this end, a questionnaire consisted of (12) challenges that might face auditing companies which depended on previous studies were used. The sample contained (156) auditors holding auditing professional practice certificate in Jordan (Jordan Certified Public Accountant). Various statistical tests in SPSS were employed for analyzing data, testing hypotheses, and finding a statistically significant difference concerning study sample. The study deduced the existence of challenges in the application of human resources accounting in auditing companies in Jordan. Such challenges were divided into humanitarian and accounting challenges. The researchers recommend conducting further studies in order to find clear mechanism for dealing with human resources.

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