Abstract
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.
Highlights
Intellectual capital has become the focus of the attention of business firms for its basic role in the existence and continuity and determination of the competitive position of these firms in the business environment
Numerous study studies have dealt with the subject of accounting for intellectual capital, yet this subject represents a prolific area for accounting study in order to find out an integrated framework of accounting for intellectual capital
Accounting for Human Capital : 1. The university administration is interested in recruiting high-level competencies to work therein
Summary
Intellectual capital has become the focus of the attention of business firms for its basic role in the existence and continuity and determination of the competitive position of these firms in the business environment. In view of the particular nature of the components of intellectual capital and its significance in the realization of the value of human resources in the firm. The literature of accounting thought has attempted to analyze the components of intellectual capital, with a view to measuring its value and the extent to which it affects the value of human resources in the firm. The Chartered Institute of Management Accountants (CIMA), on the other hand, has published many articles about the measurement and management and reporting on intellectual capital. This is in order to deal with the lack of traditional accounting systems to provide appropriate basis of accounting for intellectual capital. In light of said fact, this study paper aimed to identify the role of accounting for intellectual capital to achieve the value of human resources in http://ibr.ccsenet.org
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