The Impact of Measuring the Cost of Human Resources Services on Financial Reports an Applied Study on the National Ribat University (2010- 2021)

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.