Dear Participant,
The attached questionnaire is a study conducted by the researcher titled: " Assessment of Accounting Measurement Models for HR Costs and Their Impact on the Value of Higher Education Institutions in the GCC." Based on your expertise in this subject and our great trust in your opinion, we kindly request your participation in this survey.
To clarify some key terms, please note the following:
1. Historical cost model:
The historical cost of an economic element is the original nominal cash value of that element, and historical cost accounting defines the sacrifice borne by the institution in order to acquire, train, develop, and enhance the capabilities of individuals.
2. Replacement cost model:
This model uses current purchase prices of assets, and the replacement cost is defined as the sacrifice incurred by the organization now in order to replace one person with another who occupies a specific position in the organization, so that the substitute is capable of performing the same tasks and providing the same services required for that position.
3. Economic Value Model:
It is a theoretical construct that represents economic processes through a set of variables and a set of logical or quantitative relationships between them, based on economic value.
4. Return on Investment Model:
The ROI (Return on Investment) model is a financial metric used to evaluate the effectiveness of investments by measuring how much money was earned compared to the money invested. It is one of the most important indicators used by investors and companies to make investment decisions.
Guidelines and general information:
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This survey consists of 13 questions and takes approximately 10–15 minutes to complete. All responses will be kept strictly confidential and used solely for research purposes. No identifying information will be disclosed in any reports. Participation is entirely voluntary, and you may withdraw at any time without any consequences.
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Participation in this study is anonymous and voluntary. All collected data will be used exclusively for scientific research and will be handled with strict confidentiality. There are no known risks associated with participation.
Thank you for your time and valuable contribution to this research!
There are 13 questions in this survey.