ABSTRACT

 The study investigated on the effect ofhuman resource accounting on performance ofbanks in Nigeria. The performance serves as the backbonefor most contemporary economies, serving a critical need ofraisingfundsfor companies at a reasonable cost. The specific objectives ofthe study are to determine the extent to which training and development cost affectperformance, to determine the extent to which recruitment and selection cost affect performance, to determine the extent to which performance appraisal cost affects performance. To achieve the objectives ofthe study, ex-postfacto, research design was adopted. The researcher adopted primary and secondary data in getting the required information. In testing the hypotheses, regression analysis was used. Thefindingsfurtherrevealed that training and development has a significant effect on the performance ofFirst Bank Nig. Pic. The findings revealed that recruitment and selection has a significant effect on theperformance ofFirst BankNig. Pic. Thefurtherfinding revealed that performance appraisal has a significant effect on performance. The researcher recommended that bank should stop announcing their corporate performance on a quarterly basis. Rather, they should adopt the method ofannouncing their corporate performance on an annual basis. The researcher also recommends that there should be an adoption oftraining and development to increase theperformance ofFirst Bank Nig. Pic. This entails companies paying a constant training and development every year. Ifthis is adopted, it will have an impact on human resource accounting and theirperformance.'