Vol. 7 (03) pp. 731-742 DOI: 10.21474/IJAR01/8692

THE ROLE OF HUMAN CAPITAL IN MAXIMIZING THE VALUE OF BUSINESSES A CASE STUDY OF SUDANESE SHAREHOLDING COMPANIES.

  • Associate professor in accounting - Shaqra University.
9 Downloads 78 Views
Crossref

Abstract

The study Focused on the role of Human Capital on maximizing the competitive value of the facility, in the Sudanese Shareholding Companies. The study aimed at answering the following question‏: What is the contribution of human capital to maximize the value of businesses? The study found that Human capital has a significant and positive impact on business companies. The study recommended that the accounting profession all over the globe should create a framework in the statement of financial position to measure the appropriate value of human resources to be attached based on the inherent qualities of human capital.

Keywords

Article Analytics

References

  1. Alika, Iyere Joseph, Stan Aibieyi, (2014), Human Capital: Definitions, Approaches and Management Dynamics, Journal of Business Administration and Education, Volume 5, Number1.
  2. Bontis, N, et al, (1999) The Knowledge Toolbox: A Review of Tools Available to Measure and Manage Intangible Resources, European Management Journal, 17 (4).
  3. Chacarbaghi, Lynch (1999), Competitive Advantage: Creating and Sustaining Superior Performance by Michael E. Porter.
  4. Claudia Goldin, (2014), Human Capital, Handbook of Cliometrics, Claude Diebolt, and Michael Haupert, editors Springer-Verlag, forthcoming.
  5. Derviş Boztosun, et al,( 2016) The Role of Human Capital in Economic Growth, Economics World, May-June, Vol. 4, No. 3.
  6. Huff, A. S., Floyd, S. W., Sherman, H. D., Terjesen, S. (2009), Strategic Management. Logic and Action, John Wiley & Sons, New York.
  7. Kimberly Amadeo, (2019), what is the competitive advantage, www.thebalance.com.
  8. Lucas, R. E. (1988). On the mechanics of economic development. Journal of Monetary Economics, 22.
  9. OECD,(2001), The Value Of People, OECD Insights: Human Capital, https://www.oecd.org/insights.
  10. Okojie, C.E.E. (1995) "Human Capital Formation for Productivity Growth in Nigeria" in The Nigerian Economic and Financial Review Vol. 1, No.1.
  11. Porter, Michael E. (1985). Competitive Advantage. Free Press. ISBN 978-0-684-84146-5.
  12. Wang, H.-L. (2014), "Theories for competitive advantage", Being Practical with Theory: A Window into Business Research, Wollongong, Australia: Theory, Australia.
  13. http://www.investorwords.com/2359/human_capital.html.
  14. http://www.yourarticlelibrary.com/economics/human-capital-concept-and-significance-of-human-capital/40431.
  15. https://www.economicshelp.org/blog/26076/economics/human-capital-definition-and-importance/
  16. https://en.wikipedia.org/wiki/Human_capital
  17. https://en.wikipedia.org/wiki/Competitive_advantage.
  18. referenceforbusiness.com, (2016)."Generic Competitive Strategies - strategy, levels, system, advantages, school, company, business, the system".www.referenceforbusiness.com, (2016)."Generic Competitive Strategies - strategy, levels, system, advantages, school, company, business, the system".
  19. http://www.businessdictionary.com/definition/competitive-advantage.html.
  20. https://www.tutor2u.net/business/reference/competitive-advantage

How to Cite This Article

Abubakr Abd Elbagi Mohammed Altayeb (2019); THE ROLE OF HUMAN CAPITAL IN MAXIMIZING THE VALUE OF BUSINESSES A CASE STUDY OF SUDANESE SHAREHOLDING COMPANIES., Int. J. of Adv. Res., 7 (03), 731-742, ISSN 2320-5407. DOI: https://doi.org/10.21474/IJAR01/8692

Corresponding Author

Abubakr Abd Elbagi Mohammed Altayeb
Associate professor in accounting - Shaqra University