مدى التزام البنوك التجارية بتطبيق محاسبة الموارد البشرية : دراسة ميدانية على عينة من البنوك السودانية

الملخص EN

The study aimed to identify the extent of the obligation of the commercial banks for application of human resources accounting.

The study population consists of general managers, financial managers, and accountants within commercial banks in the Sudan.

The study sample consists of fifty one persons selected randomly from the study population, whereas the Statistical Package for Social Sciences (SPSS) had been used in analyzing the study data, besides the use of arithmetic means, standard deviations, and one sample t-test to test the study hypotheses.

The study main results indicated that commercial banks in Sudan are aware of the importance for the application of human resources accounting.

However, they do not use the rules and principles when applying human resource accounting.

Moreover, the study highlights the difficulties facing the application of human resources accounting in commercial banks in Sudan.

The study main recommendations calls for the Sudanese commercial banks to be committed for applying the accounting and auditing standards for Islamic and Financial Institutions issued by the Accounting and Auditing Organization for Islamic Financial Institutions in Bahrain.