ABSTRACT

The study examined the effect of  human resource accounting on firms value in

Nigeria, using selected quoted banks in Nigeria. The problems facing human

resource accounting in banks in Nigeria ranges ilroin how to develop human

iesource accounting and how to put to optimum use and how to provide the actual

value o/ emplo ices capabilities, kno u/cc/ge and expe/1ence5 An expost -facto

research design i vas ac/op/cc! and c/ala collected from secondary sources were

anal vsecl i/sing ordinciri' leasi squcire techniques. The findings based on the result

of the analysis: salaries and wages it'hich has ci positive relationship between

firm performance and human resource accounting in Nigeria has a signifIcant

effect on earnings per share of jlrms and firms rcite of return has a sign//leant

effect on the earnings per share of flrms and! it shovvec! ci positive relationship.

Based on the findings. recommendations were nicide oil the basis that the welfare

anc/ training of emnp/orees enhances their performance uluch in lam acids value

to the fIrms, cinc! /1 ccounting Stcindarc! Board should incorporate their accounting

standard for the evaluation cimic/ disclosure of human resource accounting.