Human Resources Budget tool to Measure social Audit Proposed Model for Universities

Abstract

Objective of this research is to shed light on the importance of the concept of the social budget for organizations in general and the Iraqi universities in particular, and rooting this concept in order to benefit from it in deviate human capital and the possibility of social scrutiny. As well as targeted research to benefit from the theoretical framework proposal for a social budget model for universities can benefit from the information presented in the model of the availability of human capital and how to build and its development through social auditing.