The study aimed to identify the impact of human resource accounting on decision-making in Libyan commercial banks located in the eastern region, in order to achieve the study's objectives, both the descriptive and analytical methods were used, a questionnaire was used as a data collection tool, which was distributed to a sample of 100 employees from the branches of commercial banks in the municipalities of Al-Bayda, Derna, Al-Qubbah, Shahat, and Al-Abrq, a total of 94 valid questionnaires were retrieved for statistical analysis, and the Statistical Package for the Social Sciences (SPSS) software was used to analyze the study data, several results were reached, the most important of which are: The study showed that the overall average for the dimension of interest in human resource accounting reached (4.039) with a relative weight of (80.8%), reflecting a high interest from commercial banks located in the Eastern Region in adopting the concepts of human resource accounting, the overall average for the dimension of the expected benefits from human resource accounting reached (4.169) with a relative weight of (83.4%), indicating the awareness of employees in commercial banks located in the Eastern region of the advantages resulting from the application of this type of accounting, the results of the simple regression test showed that the correlation coefficient (R) between human resource accounting and decision-making reached (0.707), indicating a strong positive correlation, and the coefficient of determination (R²) reached (0.500), meaning that human resource accounting explains (50%) of the variation in the decision-making process. The study also provided a set of recommendations, the most important of which is the necessity to develop integrated accounting information systems that focus on recording and measuring human resource data in Libyan commercial banks according to recognized principles and standards........ Keywords: .......Human Resource Accounting, Decision Making, Commercial Banks.