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Human Capital Accounting and the Comparability of Financial Statements in Niger

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  • Edirin JEROH

    (DELTA STATE UNIVERSITY, ABRAKA, DELTA STATE, NIGERIA, Accounting and Finance,)

Abstract

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.

Suggested Citation

  • Edirin JEROH, 2013. "Human Capital Accounting and the Comparability of Financial Statements in Niger," The Journal of Accounting and Management, Danubius University of Galati, issue 2, pages 53-64, August.
    • Handle: RePEc:dug:jaccma:y:2013:i:2:p:53-64
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    File URL: http://journals.univ-danubius.ro/index.php/jam/article/view/2144/1922
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    References listed on IDEAS

    as
    1. Bassey Eyo Bassey & Arzizeh Tiesieh Tapang, 2012. "Capitalized Human Resources Cost and Its Influence on Corporate Productivity: A Study of Selected Companies in Nigeria," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 3(2), pages 48-59, April.
    2. Verma, Shraddha & Dewe, Philip, 2006. "Valuing human resources: perceptions and practices in UK organisations," The York Management School Working Papers 17, The York Management School, University of York.
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