Human Resources Accounting (HRA) and its Impact on Achieving Competitive Advantage for Iraqi Economic Units - An Applied Study at Al-Mansour Investment Bank

The research focuses on demonstrating the impact of applying HRA in measuring the cost of this resource for economic units and identifying its ability to provide beneficiaries with the appropriate information to make informed decisions. The research examined the role and importance of human resources in achieving a competitive advantage, as one of the main assets often overlooked in Iraqi economic units. The research community was the private banking sector, specifically Al-Mansour Investment Bank. The research sample was the bank’s activities for the years (2016- 2017-2018). The researcher also utilised the bank’s financial statements in the applied aspect, along with a set of indicators that clarify the performance of human resources and the economic unit, to achieve the research results.