أثر تطبيق محاسبة الموارد البشرية في زيادة قيمة المصرف : دراسة ميدانية على عينة من المصارف السودانية

الملخص EN

The problem of the study represented in the inadequate attention of some Sudanese banks regarding the application of human resources accounting, and identifying to what extent it affected the bank’s value.

The study aimed to show the effect of measurement and accounting disclosure of human resources cost in the bank’s value.

The researchers have depended on the questionnaire as a tool for the study, where a number of (250) questionnaires had been distributed, (241) of them had been retrieved, (7) of them had been excluded, and (234) questionnaires had been analyzed.

By using the statistical methods, the following results had been reached: the existence of a significant effect for accounting measurement of human resources cost in bank value; alternatively, there is insignificant effect for accounting disclosure of human resources in the bank’s value.

Also, there are statistically significant differences in the answers of the study respondents regarding the study variables, due to job position, and years of experience.

The study recommended paying more attention to the measurement and disclosure of human resources accounting in the financial statements, as well as conducting further studies about human resources accounting, as a modern accounting trend.