المحاسبة عن الموارد البشرية و دورها في أداء وظائف إدارة الموارد البشرية : دراسة ميدانية على المصارف العاملة بالسودان

الملخص EN

The objective of this research was to find out the impact of the application of the assumptions and accounting principles on accounting for human resources and impact statement in the decision-making rationalize human resources management.

The importance of research in helping external users of financial statements to rationalize their decisions after considering the cost of human resources assets financial statements published، in addition to deepening the financial analysis amending certain financial indicators، and try to reduce the gap disclosure between displaying human resources information and request for them to rationalize the use of human resources as One of the factors of production.

The research found that accountability for human resources play an important role in the preparation of the budget access to human resources and training، including offer of standard costs for activity recruitment، selection، recruitment، training، and provide feedback information about the performance of the Department of Human Resources.

Find recommended that the contribution of universities and professional bodies and organizations to support the trend towards accountability for human resources and the preparation of appropriate accounting applications to demonstrate the advantages and effects on the decisions of users، the need for a specialized unit of accounting for human resources within the Department of Finance.