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| Accounting disclosure on Human Resources and its Impact in Evaluating Performance in Institutions of Higher Education in Sudan (Case study ofAlneileen and Al-Jazira University and Sennar University)
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Dr. Ahmed Alfateh Ata Almanan Abd Alraheem
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Abstract:
The study aimed to identify the accounting disclosure of human resources and its impact in evaluating the performance of institutions of higher education. Where the problem of research in a number of questions, including to what extent can affect the disclosure of human resources in the evaluation of performance in institutions of higher education, and also to what extent the institutions of higher education in Sudan to measure and disclose data and accounting information for intellectual capital? Is there a positive role for the accounting information of intellectual capital elements on the efficiency of evaluating and improving performance in institutions of higher education in Sudan? The descriptive approach was used to achieve the objectives of the study. The sample size was (150) samples. The Statistical Packages for Social Sciences program was used. The study found several results that, the most important of which is that the existence of clear measures to measure the cost of intellectual capital helps in evaluating the performance of institutions of higher education, there is a direct relationship between increasing investment in intellectual capital and the process of evaluating and improving performance, the study concluded a number of recommendations, The need for measures to measure the cost and value of elements of intellectual capital.
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