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Human Capital Accounting and the Comparability of Financial Statements in Nigeria

The Journal of Accounting and Management

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Field Value
 
Title Human Capital Accounting and the Comparability of Financial Statements in Nigeria
 
Creator JEROH, Edirin; DELTA STATE UNIVERSITY, ABRAKA, NIGERIA
 
Subject Accounting; Performance; Decision Making; Intangible Assets; Human Resource Cost; Ratio Analysis; Investors
 
Description The purpose of this study is take a closer look at the concept of human capital accounting as it affects financial statement analysis and decision making since human capital is the major driver of the competitive advantage of companies globally and Nigeria in particular. A total of 145 respondents comprising of investors in the Nigerian capital market, practicing accountants and academics in Tertiary Institutions in Nigeria took part in this study. A validated self-structured questionnaire was the instrument used in gathering primary data for this study. Frequency counts, simple percentages and the chi-square (x2) were the descriptive and inferential statistics employed in the analysis of the data obtained at a 0.05 level of significance. This study however found amongst others that there is a significant relationship between human capital accounting and the comparability of financial statements in Nigeria. Based on the findings, we recommend that appropriate steps must be taken by regulatory bodies to develop uniform acceptable standards and models for the computation of the value of human capital such that same can be reflected in the financial statements of entities in Nigeria. Also, the accountancy curriculum at both professional and academic level should be reviewed and updated to meet the present demands of HCA.
 
Publisher The Journal of Accounting and Management
 
Contributor —
 
Date 2013-11-04
 
Type Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journals.univ-danubius.ro/index.php/jam/article/view/2144
 
Source The Journal of Accounting and Management; Vol 3, No 2 (2013): JAM
 
Language en
 
Rights The author fully assumes the content originality and the holograph signature makes him responsible in case of trial.