Measuring The Impact of Human Resources Value in Sudanese Institutions (A field study on a sample of Sudanese institutions)

Fatima Ahmed Al-Hadi Ahmed1 & Adiba Abdelbage Mohammed Saad2
1Assistant Professor of Accounting – Republic of Sudan – Al-Bayan University
2Assistant Professor of Accounting – Northern Border University – Kingdom of Sudan – Applied College – Tarif, Saudi Arabia
DOI – http://doi.org/10.37502/IJSMR.2024.71002

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Abstract                    

The study aimed to demonstrate the impact of measuring the value of human resources in Sudanese institutions. The problem was represented by the study showed that the most important elements in the company are the human resource element, which is used for more than one fiscal year as capital expenditures. All expenditures related to human resources are currently treated as revenue expenditures that are used for a period of one fiscal year, taking into consideration the need of investors for information about the value of human resources in institutions. The study tested the impact of measuring the value of human resources in Sudanese institutions.  The study relied on the descriptive analytical approach using the Statistical Package for Social Sciences (SPSS). The study concluded that it is difficult to measure and evaluate human assets, which is due to the nature of human resources and the lack of indicators that care about resources and the distinction between capital and revenue expenditures. The study recommended determining the value and cost of human resources based on the historical cost principle, as it is more objective and easier to apply.

Keywords: Measuring the value of human resources, Sudanese institutions

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