The Role of Accounting for Intellectual Capital in Achieving Human Resources Value in Universities Applied to a Sample of Faculty Members at the Dongola University in the Sudan & Abu Dhabi University in the United Arab Emirates

This study aimed to identify the accounting for intellectual capital and its role in the achievement of human resources value in universities, a case study of a selected sample of faculty members of the Faculty of Economics and Administration Sciences at Dongola University and the academic programs at Abu Dhabi University. The study problem is well represented in how accounting for intellectual capital functions in its major three components, (human capital, structural capital, relational capital) and how that achieves the value of human resources in the universities. The study data has been analyzed using the Statistical Package for the Social Sciences program (SPSS). The study reached a number of results as follows- The results of the analysis of the Simple linear regression have also shown a strong correlation and statistically significant effect of overall independent study variables combined, (accounting for human capital, accounting for structural capital, accounting for relational capital) on the value of human resources in the tow universities. The study concluded with a set of recommendations, including the following- The study recommended the management of the two universities to increase the attention to the accounting for intellectual capital together with its three components (accounting for human capital, accounting for structural capital, accounting for relational capital ) by mobilizing the potential energies within the university, in a manner that enhances the value of human resources.