The Impact of Measuring the Cost of Human Resources Services on Financial Reports an Applied Study on the National Ribat University (2010- 2021)
Downloads
The present research paper aims at exploring the impact of accounting disclosure on the cost of human resources services in higher education institutions. It examines how far accounting disclosure impacts financial reports and educational development at Sudanese universities in order to manipulate accounting deficiency. The study was conducted at the National Ribat University, and it adopted the descriptive and historical approaches to collect literature review. It concludes that human resources benefit the society parties especially education institutions. The study recommended employing modern accounting techniques in evaluating the cost of human resources services and finding the correct value of things. In addition, it recommended designing an effective measuring system that achieves goals. The main result of the study is that the nondisclosure of the costs of human resources services affects financial reports.
Abu Farah, O. (2019). Adapting a financial accounting system to the requirements of accounting disclosure of human capital. Strategy and Development Review.
Abdel Daaem, Y. (1988). Human resources accounting, Public Administration Journal, Issue 28, 1988, 97-98.
AlBarzkaslah, Z. A. (1992). Basics of accounting. Dar AlFiker Publication House.
AlGhaban, Th. S. (1986). Human resources accounting at the University of Baghdad [Unpublished master’s thesis]. The University of Baghdad.
AlKadi, H. & Himdan, M. (2013). Accounting theory. Damascus University Press.
Al-Kawaz, S. M. J. (2013). Problematic conditioning principles and concepts of accounting measurement and disclosure of the head Money cognitive and proposed solutions: An empirical study. Journal of Administration and Economics, 1(94), 83-109.
AlShafey, A. A. (1984). A model of social contribution surplus to evaluate the performance of accounting units at the national level. Journal of Business Research at Zagazig University, 6(6), 110-136.
AlShirazi A. M., (1990). Accounting theory. Dar Al Salasil Press.
AlSioty, M. M. (2021). Contemporary trends in cost measurement.
Ayoub, L. M. (1992). A proposed accounting system to account for social responsibility. [Unpublished master’s thesis]. University of Mosul.
Belkaoui, A. R. (2004). Accounting theory. Thomson Learning, London.
Hamada, R. (2002). The impact of measuring and accounting disclosure of human resources on financial statements. Damascus University Journal of Economic and Legal Sciences, 18(1).
Hansson, B. (2005). Is it time to disclose information about human capital investments? Uppsala Sciences Park, pp 1-13.
Hazem, F. (1995). Activity-based costs as a strategic tool of management. The Arab Accountant Magazine, 92, 21-22.
Horngren, Ch. & Foster, G. (1996). Cost accounting: A managerial emphasis. (A. Hagag, Trans.). Dar Almareekh (1951).
Hussein, A. (2001). Cost accounting: Concepts and applications. Dar AlNahda AlArabia.
Imara, M., Khalifa M., & AlSahiry A. (1992). Contemporary methodological studies in actual cost accounting. Al Jabal Al Gharbi University in Libya.
Imara, N. M. (2004). The international forum of human development and opportunities for integrating knowledge economy and human competencies. University of Kasdi Merbah – Ouargla.
Jaber, A. F. (2007). Designing an information system for human resources accounting in the economic units. Journal of The Arab Academy in Denmark, (2), 27-53.
Kodwani, A. D. & Tiwari, R. (2007). Human Resource Accounting - A New Dimension. Canadian Accounting Association (CAAA) 2006 Annual Conference.
http://dx.doi.org/10.2139/ssrn.961570
Moharram, Z. M. & Abdel Ghany, M. (1994). Cost systems in industrial institutions. Alexandria University Press.
Musa, M. (1979). Studies in social accounting. Dar AlNahda AlArabia.
Porwal, L. S. (1993). Accounting theory: an introduction. Tata McGraw-Hill.
Suliman, A. H. I. (2012). Developing the accounting measurement of intellectual assets to improve the significance of performance assessment indicators: An applied study. The Egyptian Journal of Commercial Studies, 36(2), 439- 463.
Suliman S. & AlShara M. (2002). Management accounting, decision-taking, and control. Dar AlShorouk Publcation House.
Theeke, H. A. (2005). A human resource accounting transmission: shifting from failure to a future. Journal of Human Resource Costing & Accounting, 9(1), pp. 40-59.
https://doi.org/10.1108/14013380510636694
Yousef, M. M. (1999). Contemporary trends in cost accounting. Dar AlNahda.
Zwaylef, I. (2014). Factors affecting the level of human resource accounting disclosure in the financial reports of banks in Jordan. The Jordan Journal of Business Administration (JJBA), 10(1), 45-62.
