Abstract

The research aims to identify the impact of the human capital accounting on the efficiency of performance by applying to King Khalid University. The problem was that the human capital was dealt with only in terms of payroll and salary registration, ie, only as current expenditure. As human capital provides future benefits and services, and for the University to achieve its optimum performance, it is necessary to find a treatment for the optimal accounting measurement of capital, the research raises several questions:  Is there an accounting measurement of human capital in the university?  Is there an impact of accounting on human capital in the performance efficiency of the university? The results showed that the commitment to the financial data only does not achieve the efficiency of the optimal performance at the university and the results showed that the university does not adopt the personal substitution cost model for measuring human capital. And recommended the need to disclose human resources in the preparation of the lists of the university and the need to pay attention to human resources accounting by introducing and adopting a system of accounting for human capital within the university through the application of models of measurement and benefit from the experiences of leader international and local universities in this area.