International Journal of Accounting and Management Sciences (IJAMS)
DOI https://www.doi.org/10.56830/IJAMSSI12202504
Author
Tarig Gahelrasoul Hassan Abdelmagid
Abstract
It has become evident to all business organizations that the availability of material capital, technology, markets, and economies of scale are no longer the decisive factors determining an organization’s ability to compete and develop its production.
These factors are relatively available to most organizations.
The primary reason behind the ability of organizations to develop and compete lies in the impact of intellectual and human capital, which represents the knowledge assets capable of transforming technology from mere ideas into actual productive outcomes.
Developing intellectual and human capital has become an essential part of investment costs in modern organizations.
Therefore, many organizations seek to adopt methods that reduce such costs, among which knowledge sharing is one of the most effective and low-cost approaches for enhancing intellectual and human capital. This research aims to highlight the impact of knowledge sharing as a tool for developing intellectual and human capital.
It reviews the main theories of knowledge sharing and demonstrates how business organizations can benefit from its various forms. The study focuses on the Sudanese Electricity Distribution Company Ltd. during the period from 2023 to 2024.
The findings revealed that the company applies knowledge-sharing practices extensively to enhance its intellectual and human capital, as these practices represent an effective and low-cost method for organizational learning and development.
Keywords: Knowledge Sharing, Intellectual Capital, Human Capital, Saudi Arabia.
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