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HUMAN ASSET ACCOUNTING AND CORPORATE PROFITABILITY EVALUATI ON: TilE NIGERIAN EXPERIEN
ABSU JOURNAL OF MANAGEMENT SCIENCES (2007)
  • Chukwumah Lawyer Obara, Dr
Abstract

Management skepticism has been identified as the major cause of delay in th e devel opm en t o f hum an reso urces in org anizations. Tho ugh management is awa re of the nu merous ben e fit s associated with human resources accounting (liRA), there seems to be a number or obstac les to thei r nccc ptatucc. l'hc nun-c importatu arc that .. l i rs d~. human resou rce accounti ng has to some managers seemed a hastily constructed disci pli ne made up of recycl ed spare part s from ot her disc iplines . The e ffec ts arc not always pleas ing and often the parts have to funct io n satisfactorily iJ1. the crigtna l habitat. l lnrruon y between these borrowed compo ne nts is not always easy to ach ieve . The concept o f ret urn 0 :1 inve stment is an endurin g topi c of debate with the field of fin ance. the pa pe r therefore exami ned how URA impac t on corporate profi tability evalua tion. It also di sc usses tl,c moderating in fluence o f organisational size. technology and age on studies or liRA .

Keywords
  • HUMAN,
  • ASSET,
  • ACCOUNTING,
  • CORPORATE PROFITABILITY,
  • EVALUATI ON,
  • NIGERIAN,
  • EXPERIEN
Disciplines
Publication Date
2007
Citation Information
Chukwumah Lawyer Obara. "HUMAN ASSET ACCOUNTING AND CORPORATE PROFITABILITY EVALUATI ON: TilE NIGERIAN EXPERIEN" ABSU JOURNAL OF MANAGEMENT SCIENCES Vol. 3 Iss. 1 (2007)
Available at: http://works.bepress.com/chukwumah_obara/21/