ABSTRACT

 In recent era there are a lot ofissues that hinder the application ofHuman Resource Accounting. The objective ofthis study is tofind out the impact ofHuman Resources Accounting on corporate profitability of quoted banks in Nigeria. Tis crux tends to determine the influence of human capital value on the net profit, the influence of human capital value on the return on capital employed and the how human capital value influences the return on assets of quoted banks in Nigeria. Through this study Nigerian Banks and other Cooperation's will learn how to efficiently utilize and maximum its human resources. We primarily employed human capital, role behaviour and resources based theories. Ex-post facto research design was adopted and sources of data were obtainedfrom secondary and data are mainly time series data obtainedfromjournals, the internet, articles, and library. The population of the study will cover the 22 listed banks on Nigerian stock exchange. The method ofanalysis used was the simple regressions and data was analyzed using SPSS version 23. The study found out that there is a significant relationship between that Human resource value on the net profit and returns of asset, but no significant influence on capital employed on the quotedfirms on the Nigeria stock exchanged. Finally the study recommends that employees of every organization should be trained on human resource accounting since human resource accounting is an indispensable tool in an organization which helpsfacilitatesfirms’ goals and objectives