أثر الإفصاح المحاسبي عن الأصول غير الملموسة في الميزة التنافسية : دراسة ميدانية على المصارف السودانية

Abstract EN

The study aimed to measure the impact of accounting disclosure of intangible assets (research and development costs, trademarks and goodwill) on the competitive advantage of Sudanese banks.

the problem of the study was that maintaining and increasing the level of profitability is a fundamental requirement that enterprises seek to achieve using various methods including, increasing assets and working capital by focusing on intangible assets and disclosing them in their financial statements to improve the image of the enterprise in front of the investor and to disclose everything that contributes to the profitability of the establishments, but the lack of interest in accounting disclosure of these assets does not reflect the real financial position of the enterprise, its relation to the level of profitability and its impact on competitive advantage.

the resolution relied upon the questionnaire as a study tool through distributing 120 questionnaires to a sample of Sudanese banks staff and analyzing the questionnaire data using the simple-regression method, where the researcher was able to find a statistically significant impact on research and development costs and the reputation of the shop in increasing the level of profitability and thus the competitive advantage of Sudanese banks, the study found that there was statistically significant impact of the trademark as an intangible asset in the level of competitive advantage of enterprises.

the study recommended the need to pay attention to the brand as an intangible asset and disclose it because of its importance in gaining the trust of banks customers, and to adopt plans for the periodic evaluation of the establishment to be more effective to identify the best ways to evaluate the goodwill so it will reflect on the profitability of the banks, and to adopt methods for the periodic evaluation of the goodwill, which returns to quite a profitability of the enterprise.