نحو إطار مقترح لتطبيق نظام محاسبة الموارد البشرية بالجامعات السودانية : دراسة تطبيقية على جامعة دنقلا

الملخص EN

The study aimed at proposing a framework for the application of human resource accounting system at Dongola University.

The study problem stems from the fact that government accounting with its records and documentary ingredients only deals with human resource in aspect of salary and wages recording, and considered it as current expenses.

Although, human resources render more future benefits and services, however, it was treated within the second chapter of the University final accounts.

The study main findings indicated that the university does not show any information about the costs of human resources as an assets within the final published accounts; also, the costs of human resources training had been treated within the expenses of the second chapter at the University of Dongola.

The study main recommendations call for more attention to be given for human resources accounting through insertion and gradual adoption of an accounting system for human resources at the University; as well as to benefit from experiences and success of local and international Universities in this field.

Moreover, the university should follow the scientific principles of accounting issued by (GAAB) with respect to the accounting treatment for the cost of human resources at the end of each fiscal year.