The extent of awareness of the auditors of the Libyan Audit Bureau of the importance of applying human resources accounting in Libyan institutions

The study aimed to identify the extent of awareness of the auditors of the Libyan Audit Bureau of the importance of applying human resources accounting in Libyan institutions. The study relied on the descriptive analytical approach، and 30 questionnaires were distributed to the study sample، of which 25 questionnaires were returned. The researchers used several statistical measures such as frequency distribution and percentages، reliability and stability tests، arithmetic averages and standard deviations to analyze the obtained data. Pearson’s correlation coefficient and the (One-Simple-T-Test) test were also used to study the relationship between the variables and test the study hypotheses at the level (a=0.05) using the Statistical Package for Social Sciences (SPSS). The study concluded that the auditors of the Libyan Audit Bureau are aware of the importance of applying human resources accounting، and recommended the need to hold specialized seminars and workshops to increase awareness and develop knowledge of the human resources accounting system in Libyan institutions.