Human Resources Accounting- A Model for Identifying and Reporting Human Capital

Simple item page
dc.creatorEmeni, F. K.
dc.date2008
dc.date.accessioned2025-03-27T18:59:16Z
dc.descriptionIt has been increasingly argued in accounting and managerial literature the organization s failure to account for its human resource can have several a' consequences on the overall organizational effectiveness. In this wise the research discussed efforts done in this field by researchers and proposed a model known as I{ identifying and reporting investments made in human resources of an organization are not presently accounted for under conventional accounting practice. This IQR 1 is a three step model which classifies employees into separate Para-homogenous g and determines economic value of the various groups identified and gives the variable determined accounting treatment in the organizations books of account. On applyi1 IQR Model in this study, it was found that, total present value of employees (Junior, Senior) increases from year to year because they acquire skill and knowledge ove1 while on or off-the-job unlike physical assets. Some recommendations were made l on the conclusion reached Prominent among these recommendations is that, research. should consider additional measurement techniques and indices in ascertaining the of human capital; given that employees ' value is a function of productivity.
dc.formatapplication/pdf
dc.identifierhttp://eprints.covenantuniversity.edu.ng/5096/
dc.identifier.urihttps://repository.covenantuniversity.edu.ng/handle/123456789/34399
dc.languageen
dc.publisherThe Department of Accounting, University of Jos
dc.subjectHF5601 Accounting
dc.titleHuman Resources Accounting- A Model for Identifying and Reporting Human Capital
dc.typeArticle

Files

Original bundle

Now showing 1 - 1 of 1
No Thumbnail Available
Name:
Human Resources Accounting.pdf
Size:
1.2 MB
Format:
Adobe Portable Document Format
Download

Collections

EPrint