ABSTRACT

The study investigated  the impact of human resource accounting  in enhancing organizational  profitability.   The major objectives of the study were to investigate the factors  that deter  the application  of human  resource  accounting  in Nigerian firms, to determine  the level of awareness  and acceptance  of human  resource  accounting in Nigerian firms  and examine  the relationship  between human resource  accounting and  organizational   performance.   To achieve  the  objectives   of  the  study,  survey research  design was adopted. The researcher  adopted primary  and secondary  data in getting  the required  information.  In testing the hypotheses, simple regression  and Pearson  Product   Moment   Correlation   was  used.  The findings  revealed   that  the factors   that deter  the application   of human  resource  accounting   has a significant effect on the performance   of Nigerian firms.  The findings also revealed  that human resource  accounting   has a significant  effect  on return  on assets  (ROA),  return  on capital employed.  It was also established  that there is positive  relationship  between human   resource    accounting    and   return   on   equity    (ROE).    The   researcher recommends   that  employees   of  every  organization   should  be  trained  on  human resource  accounting  since  human  resource  accounting   is an indispensable  tool in an organization  and Managers  of an organization  should have a clear knowledge  of human resource  accounting  information.  The researcher  also recommends  that Organizations  should take human resource  as their priority  in order to achieve their goals and objectives.