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Please use this identifier to cite or link to this item: http://hdl.handle.net/123456789/2863

Title: Modelling a Monetary Valuation Tool for Human Resource Accounting Practice in Nigeria
Authors: Ogenyi, Mary Ada
Issue Date: 2017
Publisher: University of Jos
Abstract: The conventional accounting practice has been faulted for failing to supply adequate and relevant information required for investment decision making because annual reports lack monetary information on human resources.In order tofill the gaps created by this inadequacy and keep pace with economic reality, a number of organisations in both developing and developed countries such as India, Jordan, Sweden, Denmark, United States and Great Britain have voluntarily, embraced monetary Human Resource Accounting (HRA) practice,which involves monetary valuation of human resources however, companies in Nigeria are yet to key into this practice.The study therefore, set out to model a monetary valuation tool for HRApractice in Nigeria. The specific objectives were to ascertain the extent of HRA practice in Nigeria; examine the differences in HRA practices between Nigeria and India,a countryknown for human resource valuation; and develop a reporting format for HRA practice in Nigeria. Secondary data were collected from companies drawn from both countries by the means of content analysis. Both descriptive and inferential tools were used to analyse data collected.Two hypotheses were formulated and tested at 5 % level of significance with the aid of Independent samples t-test. It was found that the extent of HRA practice in Nigeria was significantly low; and monetary valuation constitutedthe major difference between Nigeria and India in HRA practice. The study contributed to knowledge by developing a HRA practice checklist and proposed a monetary valuation tool- the “Modified Lev and Schwartz Model” for HRA practice in Nigeria.The study recommendedvoluntary HRA practice; a public disclosure of HRA information as a separate report; and the adoption of the proposed HRA valuation model and reporting formats.
Description: A Thesis in the Department of ACCOUNTING, Faculty of Management Sciences Submitted to the School of Postgraduate Studies, University of Jos, in partial fulfilment of the requirements for the award of the degree of DOCTOR OF PHILOSOPHY IN ACCOUNTING of the UNIVERSITY OF JOS
URI: http://hdl.handle.net/123456789/2863
Appears in Collections:Faculty of Management Sciences

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