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Adoption of Human Resource Accounting Practices in State-Owned and Privately Managed Football Clubs in Southwest Nigeria

Author

Listed:
  • Foyeke Beatrice Agbongiaban

    (Ajayi Crowther University, Oyo, Oyo State, Nigeria)

  • Afolabi Ibikunle Joseph

    (Ajayi Crowther University, Oyo, Oyo State, Nigeria)

Abstract

This study examines the adoption of Human Resource Accounting (HRA) practices among state-owned and privately managed football clubs in Southwest Nigeria. Using a comparative survey design, primary data were collected from ten football clubs, five state-owned and five privately managed, operating across the six states of Southwest Nigeria. Questionnaires were administered to 78 key personnel. Multiple regression analysis, independent samples t-tests, and chi-square tests were employed to analyse the data. Findings reveal that HRA adoption is at an early and informal stage across all sampled clubs, with privately managed clubs demonstrating significantly higher awareness and partial implementation compared to state-owned clubs (t(76) = -8.13, Ï

Suggested Citation

  • Foyeke Beatrice Agbongiaban & Afolabi Ibikunle Joseph, 2026. "Adoption of Human Resource Accounting Practices in State-Owned and Privately Managed Football Clubs in Southwest Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 10(2), pages 7567-7577, February.
    • Handle: RePEc:bcp:journl:v:10:y:2026:i:2:p:7567-7577
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    References listed on IDEAS

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    1. Warren Maroun & Wayne van Zijl & Rottok Chesaina & Robert Garnett, 2022. "The Beautiful Game: Fair Value, Accountability and Accounting for Player Registrations," Australian Accounting Review, CPA Australia, vol. 32(3), pages 334-351, September.
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