Abstract
This study critically examined human resources accounting as a tool for measurement of human capital in Access Bank of Nigeria Plc, from 2003 to 2012. Using the ordinary least square analytical technique, secondary data from Access Bank of Nigeria Plc were obtained. Findings revealed that there is a positive relationship between the indicators of human resource cost (training cost, development cost and number of staff) and the profit of the organization (Access Bank Plc). It was also discovered that there was a significant relationship between training cost, development cost and the profit of the bank. However, the number of staff does not have a significant effect on profit of the bank. Nonetheless, organizational performance is dependent upon the performance of the individuals that make up the organization. That is, organization does not exist in a vacuum; there are people (employees) who may work together towards achieving its goal. It was therefore recommended inter alia that; organization should enhance the retention of education and training on staff so as to avert wastage of knowledgeable investment. Also, accounting standard board should incorporate their accounting standard for the valuation and disclosure of human resource accounting.
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This study was carried out on the perception of RUGA settlement in Nigeria. The continuous desiccation of the S...
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The study examined the effect of divorce on the academic achievement of students. The design of this study was...
Abstract- This project on ― impact of Freedom of Information Act: A study of journalism practices in Uyo community – fr...
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The topics of this research work are the application of marketing control techniques in manufacturing firms in Enugu east local...
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This research work was designed to determine the role of small and medium enterprise in the socio-econom...
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The completion of the gravel pad is simply a down hole filter designed to prevent the production of formation f...
ABSTRACT: Investigating the benefits of early childhood education on...
Background of the study
Ethnic consciousness is the loyalty or attachment to an ethnic group either as...
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Those who perceive political offices as their birthright should rethink. So are those who make...
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The study newspaper Coverage of Crime reportage is an Analysis that is meant to examine the seriousness accorde...