IDEAS home Printed from https://ideas.repec.org/a/bcp/journl/v5y2021i12p437-441.html
   My bibliography  Save this article

Awareness of Human Resource Accounting in Ghana: Evidence from Tertiary Students

Author

Listed:
  • Philip Opoku

    (Department of Accounting & Finance, Valley View University-Ghana)

Abstract

This paper focused on the awareness of Human Resource Accounting among Tertiary students in the Greater Accra Region of Ghana. Quantitative research approach was used in the study. The study used convenient sampling technique to select 20 Tertiary Institution among the 37 topnotch and highly rated tertiary institutions in Ghana and distributed self-contracted questionnaire among 300 students from the sampled Tertiary Institutions, out of which 200 were retrieved, only 180 was valid for further analysis. Inferential statistics were used to analyze the data through Statistical Product and Service Solutions (SPSS, 20.0) software. Results showed that there is 83% level of awareness of Human Resource Accounting among tertiary students in the greater Accra Region of Ghana. The findings implies that even though there is an awareness among tertiary students, the understanding on Human resource accounting is limited. Judging from the findings the researcher recommends that Human Resource Accounting should be encapsulated into the courses of studies for Commerce, Management studies and other Finance related programs at the various tertiary institution.

Suggested Citation

  • Philip Opoku, 2021. "Awareness of Human Resource Accounting in Ghana: Evidence from Tertiary Students," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 5(12), pages 437-441, December.
  • Handle: RePEc:bcp:journl:v:5:y:2021:i:12:p:437-441
    as

    Download full text from publisher

    File URL: https://www.rsisinternational.org/journals/ijriss/Digital-Library/volume-5-issue-12/437-441.pdf
    Download Restriction: no

    File URL: https://rsisinternational.org/virtual-library/papers/awareness-of-human-resource-accounting-in-ghana-evidence-from-tertiary-students/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Groth, Katrina M. & Swiler, Laura P., 2013. "Bridging the gap between HRA research and HRA practice: A Bayesian network version of SPAR-H," Reliability Engineering and System Safety, Elsevier, vol. 115(C), pages 33-42.
    2. Venus C. Ibarra & Corazon A. Cosico, 2016. "Awareness Of Human Resource Accounting Practices And Costing: Evidence From The Philippines," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 10(4), pages 27-42.
    3. Kamoche, Ken, 2011. "Contemporary developments in the management of human resources in Africa," Journal of World Business, Elsevier, vol. 46(1), pages 1-4, January.
    4. Andrew Crane & Trish Ruebottom, 2011. "Stakeholder Theory and Social Identity: Rethinking Stakeholder Identification," Journal of Business Ethics, Springer, vol. 102(1), pages 77-87, March.
    5. B. F. Kiker, 1966. "The Historical Roots of the Concept of Human Capital," Journal of Political Economy, University of Chicago Press, vol. 74(5), pages 481-481.
    6. Douglas H. Frank & Tomasz Obloj, 2014. "Firm‐specific human capital, organizational incentives, and agency costs: Evidence from retail banking," Strategic Management Journal, Wiley Blackwell, vol. 35(9), pages 1279-1301, September.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Ekanem, Nsimah & Mosleh, Ali & Shen, Song-Hua & Ramos, Marilia, 2024. "Phoenix–A model-based human reliability analysis methodology: Data sources and quantitative analysis procedure," Reliability Engineering and System Safety, Elsevier, vol. 248(C).
    2. Yaron Zelekha & Léo-Paul Dana, 2019. "Social Capital Versus Cultural Capital Determinants of Entrepreneurship: An Empirical Study of the African Continent," Journal of Entrepreneurship and Innovation in Emerging Economies, Entrepreneurship Development Institute of India, vol. 28(2), pages 250-269, September.
    3. Weng, David H. & Peng, Mike W., 2018. "Home bitter home: How labor protection influences firm offshoring," Journal of World Business, Elsevier, vol. 53(5), pages 632-640.
    4. Marydas, Sneha & Mathew, Nanditha & De Marzo, Giordano & Pietrobelli, Carlo, 2025. "Digital Technologies, Hiring, Training, and Firm Outcomes," MERIT Working Papers 2025-004, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
    5. Adomako, Samuel & Shenkar, Oded & Liu, Xiaohui & Amankwah-Amoah, Joseph & Ahsan, Mujtaba, 2024. "Editorial on Doing business in Africa: Navigating opportunities and challenges in Africa's emerging markets," Journal of International Management, Elsevier, vol. 30(5).
    6. Yimin Cheng & Xiaoyu Zhou & Kai Yao, 2023. "LGBT-Inclusive Representation in Entertainment Products and Its Market Response: Evidence from Field and Lab," Journal of Business Ethics, Springer, vol. 183(4), pages 1189-1209, April.
    7. Solomon Polachek, 2003. "Mincer's Overtaking Point and the Life Cycle Earnings Distribution," Review of Economics of the Household, Springer, vol. 1(4), pages 273-304, December.
    8. repec:cmj:networ:y:2013:i:1:p:12-25 is not listed on IDEAS
    9. Kate Grosser & Jeremy Moon, 2019. "CSR and Feminist Organization Studies: Towards an Integrated Theorization for the Analysis of Gender Issues," Journal of Business Ethics, Springer, vol. 155(2), pages 321-342, March.
    10. Agata Gurzawska & Markus Mäkinen & Philip Brey, 2017. "Implementation of Responsible Research and Innovation (RRI) Practices in Industry: Providing the Right Incentives," Sustainability, MDPI, vol. 9(10), pages 1-26, September.
    11. Elise Perrault, 2017. "A ‘Names-and-Faces Approach’ to Stakeholder Identification and Salience: A Matter of Status," Journal of Business Ethics, Springer, vol. 146(1), pages 25-38, November.
    12. Simone Pulcher & Marco Guerci & Thomas Köllen, 2022. "When stakeholders claim differently for diversity management: Adopting lesbian, gay and bisexual‐inclusive practices in Italy," British Journal of Industrial Relations, London School of Economics, vol. 60(4), pages 815-840, December.
    13. Luigi Mosca & Martina Gianecchini & Diego Campagnolo, 2021. "Organizational life cycle models: a design perspective," Journal of Organization Design, Springer;Organizational Design Community, vol. 10(1), pages 3-18, March.
    14. Baraldi, Piero & Podofillini, Luca & Mkrtchyan, Lusine & Zio, Enrico & Dang, Vinh N., 2015. "Comparing the treatment of uncertainty in Bayesian networks and fuzzy expert systems used for a human reliability analysis application," Reliability Engineering and System Safety, Elsevier, vol. 138(C), pages 176-193.
    15. Raiswa Saha & Shashi & Roberto Cerchione & Rajwinder Singh & Richa Dahiya, 2020. "Effect of ethical leadership and corporate social responsibility on firm performance: A systematic review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 409-429, March.
    16. Timothy Gubler & Ian Larkin & Lamar Pierce, 2016. "Motivational Spillovers from Awards: Crowding Out in a Multitasking Environment," Organization Science, INFORMS, vol. 27(2), pages 286-303, April.
    17. Najam, Rafiuddin & Patrinos, Harry Anthony & Kattan, Raja Bentaouet, 2024. "The Mis-Education of Women in Afghanistan: From Wage Premiums to Economic Losses," IZA Discussion Papers 17279, Institute of Labor Economics (IZA).
    18. K. Renuka Ganegodage & Kiyoshi Taniguchi & Xiaojun Wang, 2003. "Learning by Eating: A case study on the cost of hunger in Sri Lanka," Working Papers 03-05, Agricultural and Development Economics Division of the Food and Agriculture Organization of the United Nations (FAO - ESA).
    19. Gvozdeva, Margarita (Гвоздева, Маргарита) & Kazakova, M.V. (Казакова, М.В.) & Kiblitskaya, T.R. (Киблицкая, Т.Р.), 2017. "The Concept of Human Capital and its Evolution in the History of Economic Thought [Понятие Человеческого Капитала И Его Эволюция В Истории Экономической Мысли]," Working Papers 051733, Russian Presidential Academy of National Economy and Public Administration.
    20. Leuze, Kathrin & Brand, Tilman & Jakobi, Anja P. & Martens, Kerstin & Nagel, Alexander-Kenneth, 2008. "Analysing the two-level game: international and national determinants of change in education policy making," TranState Working Papers 72, University of Bremen, Collaborative Research Center 597: Transformations of the State.
    21. Claudia Goldin & Lawrence F. Katz, 2024. "The Incubator of Human Capital: The NBER and the Rise of the Human Capital Paradigm," NBER Chapters, in: The Economic History of American Inequality: New Evidence and Perspectives, pages 225-247, National Bureau of Economic Research, Inc.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bcp:journl:v:5:y:2021:i:12:p:437-441. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dr. Pawan Verma (email available below). General contact details of provider: https://rsisinternational.org/journals/ijriss/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.