ABSTRACT

The basis of the study was to examine the effect of human resource accounting information on investment decision using Access Bank P/c, as a case study from 2003 to 2013. Using correlation and regression analytical technique, secondary data from Access Bank P/c were obtained. Findings revealed that there is a positive relationship between the indicators of human resource cost (training cost, personnel cost and number of staff) and the profit of the organization (Access Bank P/c). It was also discovered that human resource cost have a significant effect on the net assets of a firm. However, organizational performance is dependent upon the performance of the individuals that make up the organization. That is, organization does not exist in a vacuum; there are people (employees) who may work together towards achieving its goal. It was therefore recommended that Human resources accounting information should be properly appraised in organizations in other for the management to identify the strength and weakness as regards to their human assets, the cost of human assets should be properly treated in other to expand the work force and performance of the business, the financial statement should be more detailed in the presentation of human resource cost, companies should not fail to acknowledge human resource cost while trying to make investment decision.