ABSTRACT
The word
economy and the organizations that comprise it have witnessed significant
transformation. The old economy was manufacturing-based and heavily relied on
tangible assets as determinants of value, while the present-day ( economy is
knowledge and information driven. This shift induced significant investments in
humans and triggered off enquiries for the development of accounting tools for
measuring and reporting human resource costs as assets. The purpose of this
study is to assess the utility of capitalization as a new ' procedure for
accounting for human resource costs and to evaluate the effect , which such
treatment could have on the profitability of firms and investment decision.
NWANKPA, . (2024). Appraising Toe Effects Of Human Resources Accounting On Investment Decisions: A Study Of Nigerian Breweries Plc Aba, Abia State.:- Nwankpa Adaeze .C.. Repository.mouau.edu.ng: Retrieved Dec 03, 2024, from https://repository.mouau.edu.ng/work/view/appraising-toe-effects-of-human-resources-accounting-on-investment-decisions-a-study-of-nigerian-breweries-plc-aba-abia-state-nwankpa-adaeze-c-7-2
.C., NWANKPA. "Appraising Toe Effects Of Human Resources Accounting On Investment Decisions: A Study Of Nigerian Breweries Plc Aba, Abia State.:- Nwankpa Adaeze .C." Repository.mouau.edu.ng. Repository.mouau.edu.ng, 22 Aug. 2024, https://repository.mouau.edu.ng/work/view/appraising-toe-effects-of-human-resources-accounting-on-investment-decisions-a-study-of-nigerian-breweries-plc-aba-abia-state-nwankpa-adaeze-c-7-2. Accessed 03 Dec. 2024.
.C., NWANKPA. "Appraising Toe Effects Of Human Resources Accounting On Investment Decisions: A Study Of Nigerian Breweries Plc Aba, Abia State.:- Nwankpa Adaeze .C.". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 22 Aug. 2024. Web. 03 Dec. 2024. < https://repository.mouau.edu.ng/work/view/appraising-toe-effects-of-human-resources-accounting-on-investment-decisions-a-study-of-nigerian-breweries-plc-aba-abia-state-nwankpa-adaeze-c-7-2 >.
.C., NWANKPA. "Appraising Toe Effects Of Human Resources Accounting On Investment Decisions: A Study Of Nigerian Breweries Plc Aba, Abia State.:- Nwankpa Adaeze .C." Repository.mouau.edu.ng (2024). Accessed 03 Dec. 2024. https://repository.mouau.edu.ng/work/view/appraising-toe-effects-of-human-resources-accounting-on-investment-decisions-a-study-of-nigerian-breweries-plc-aba-abia-state-nwankpa-adaeze-c-7-2