تأثير اليات الحوكمة الداخلية في الافصاح عن رأس المال البشري في الشركات الصناعية السودانية / دراسة تطبيقية

تأثير اليات الحوكمة الداخلية في الافصاح عن رأس المال البشري في الشركات الصناعية السودانية / دراسة تطبيقية

سبأ محمود عبد الله
محمد الناير محمد النور
قسم المحاسبة والتمويل
كلية الدراسات التجارية
جامعة السودان للعلوم والتكنلوجيا

Abstract :

The purpose of the study was to test the impact of internal corporate governance mechanisms on the level of human capital disclosure in Sudanese industrial companies. The study examined the annual financial reports of the sample companies for the period (2015-2021). The study found that there is an effect and relationship between the independent variable (internal corporate governance mechanisms) and the dependent variable (human capital disclosure). The study recommended that Sudanese industrial companies should pay attention to human capital, as it is the most important component of intellectual capital, by hiring and attracting experienced, skilled, and knowledgeable workers, participating in courses to develop their skills and develop them, and conducting more accounting research and studies related to the extent of companies’ compliance with governance mechanisms and the extent of their disclosure of intellectual capital components.

Keywords: Internal governance mechanisms, accounting disclosure, human capital