- The Complete Research Material is averagely 52 pages long and it is in Ms Word Format, it has 1-5 Chapters.
- Major Attributes are Abstract, All Chapters, Figures, Appendix, References.
- Study Level: BTech, BSc, BEng, BA, HND, ND or NCE.
- Full Access Fee: ₦4,000
Get the complete project »

CHAPTER ONE: Introduction
1.1 Background to the study
Business organizations now spend enormous sums of money and spare no effort in selecting, training, re-training and developing their managers to equip them adequately to meet the challenging tasks arising from internal and international developments. The increasing technical complexity of modern business and the time required for personnel to gain skills, and experience and judgement in many vital areas makes brain power the critical resource in our economy.
Financial analysis stresses the quality of management behind the business more than any other factor in evaluating diversification and takes over propositions. All these arise from the increasing recognition that human resources are the most important business assets. We recognize that people are valuable to business enterprises, universities, hospitals and perhaps, all organizations. We know that the value of human resources is derived from their ability to render services which have economic value.
Human Resource Accounting (HRA) provides useful information to both internal and external users of accounting information. It helps internal users (like management) in making decision on employment and utilization of human resources and also in deciding transfers, promotion, training and retrenchment of human resources. It provides a basis for the planning of physical assets vis a vis human resources, as well in evaluating the expenditure incurred for imparting further education, training and development in employees in terms of the benefits derived by the firm, among others. For external users (such as potential investors), HRA provides useful information for making investment decisions.
Mayo (2006) posits that people are often spoken of as assets, but are generally treated as cost because there is no credible system of valuing them.
Marshal (1961) had also said that the most valuable of capital is that invested in human beings.
1.2Statement of the problem
If human capital is, in real sense, “best practice”, why is it that some organization lack human capital resources processes yet are successful in their purpose? Or, put another way, why doesn’t everyone adopt human capital principle? A simple answer would be that such firms may be successful now, but the possibility of their sustaining their success is reduced by their failure to implement human capital concepts.
1.3Objective of the study
The main objective of the study is to critically examine the human resources accounting as a tool for measurement of human capital.
The specific objectives are:
1. To find out if human resources accounting serves as a useful tool for measurement of human capital.
2. To determine if human capital has helped in improving organization.
3. To examine if human capital is the key determinant in explaining the rise and fall of the nations as well as factor in determining individual income.
4. To find out if organizations make use of the human resource.
1.4Research Questions
1. Is human resources accounting a useful tool for measurement of human capital?
2 Does human capital helped in improving an organization?
3 Does human capital serve as the key determinant in explaining the rise and fall of the nations as well as factor in determining individual income?
4 Does organization make use of the human resource accounting to measure human capital?
You either get what you want or your money back. T&C Apply

You can find more project topics easily, just search
-
SIMILAR ACCOUNTING FINAL YEAR PROJECT RESEARCH TOPICS
-
1. COMPARATIVE ANALYSIS OF VALUE ADDED TAX REVENUE AMONG DIFFERENT SECTOR IN NIGERIA CASE STUDY OF FEDERAL INLAND REVENUE LAGOS STATE.
» ABSTRACT The research provides a conceptual and analytical study on comparative analysis of value added tax revenue among different sector in Nigeria,...Continue Reading »Item Type & Format: Project Material - Ms Word | 75 pages |
Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
2. THE CHALLENGES OF ACCOUNTANT IN PROMOTING GOOD ACCOUNTING IN A MULTINATIONAL COMPANIES. A STUDY OF LG ELECTRONICS COMPANY
» CHAPTER ONE INTRODUCTION 1.1 Background of the Study The ultimate objective of all business undertaking is making profit. It would be very difficult, ...Continue Reading »Item Type & Format: Project Material - Ms Word | 59 pages |
Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
3. THE PROBLEMS AND PROSPECT OF VALUE ADDED TAX (VAT) (A CASE STUDY IN ENUGU STATE)
» CHAPTER ONE 1.0 INTRODUCTION 1.1 BACKGROUND OF THE STUDY Value Added Tax (VAT) is a system of tax recently introduced in Nigeria, which is based on im...Continue Reading »Item Type & Format: Project Material - Ms Word | 95 pages |
Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
4. IMPACT OF POWER GENERATION ON THE ECONOMY OF NIGERIA (1990-2015)
» ABSTRACT The study examine impact of power generation on the economy of Nigeria, This study was undertaken majorly to examine the impact of power gene...Continue Reading »Item Type & Format: Project Material - Ms Word | 52 pages |
Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
5. FORENSIC ACCOUNTING AS A TOOLFOR FRAUD DETECTION AND PREVENTION IN NIGERIA ( A CASE STUDY OF SURULERE LOCAL GOVERNMENT COUNCIL,LAGOS STATE)
» CHAPTER ONE INTRODUCTION 1.1. BACKGROUND OF THE STUDY The issue of fraud, money laundering and other corrupt practices in business and government orga...Continue Reading »Item Type & Format: Project Material - Ms Word | 87 pages |
Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
6. COST ACCOUNTING INFORMATION AND PRICE DETERMINATION
» ABSTRACT This study is designed to provide knowledge for costing information and price determination. The need for cost accounting came with increased...Continue Reading »Item Type & Format: Project Material - Ms Word | 52 pages |
Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
7. ACCOUNTING PLANNING AND CONTROL KEY TO EFFECTIVE MANAGEMENT (A CASE STUDY OF OWERRI MUNICIPAL)
» CHAPTER ONE INTRODUCTION: The process of managing a business or an organization consists of the basic elements of planning, control and decision makin...Continue Reading »Item Type & Format: Project Material - Ms Word | 50 pages |
Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
8. THE IMPACT OF INTERNAL AUDIT IN AN ORGANISATION (A CASE STUDY OF P. A. TABLE WATER, UGHELLI)
» CHAPTER ONE INTRODUCTION 1.1 Background of the Study Internal audit is an independent review and appraisal of the accounting, financial and other oper...Continue Reading »Item Type & Format: Project Material - Ms Word | 52 pages |
Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
9. A CRITICAL ANALYSIS OF INCOME TAX AS A SOURCE OF REVENUE IN NIGERIA
» CHAPTER ONE INTRODUCTION 1.1 Background of the Study Taxes are sources of revenue to the government. They form a substantial part of fund used by her ...Continue Reading »Item Type & Format: Project Material - Ms Word | 37 pages |
Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
10. EFFECTIVENESS OF INTERNAL AUDITING AND ITS CONTRIBUTIONS TO MANAGEMENT DECISION PROCESS IN AN ORGANIZATION (A STUDY OF GEETA PLASTIC PRODUCTS NIGERIA ...
» ABSTRACT The aim of this study was to investigate the internal auditing and its contribution to management decision process in an organization, a stud...Continue Reading »Item Type & Format: Project Material - Ms Word | 52 pages |
Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT