Appraising Toe Effects Of Human Resources Accounting On Investment Decisions: A Study Of Nigerian Breweries Plc Aba, Abia State.:- Nwankpa Adaeze .C.

ABSTRACT

 The word economy and the organizations that comprise it have witnessed significant transformation. The old economy was manufacturing-based and heavily relied on tangible assets as determinants of value, while the present-day ( economy is knowledge and information driven. This shift induced significant investments in humans and triggered off enquiries for the development of accounting tools for measuring and reporting human resource costs as assets. The purpose of this study is to assess the utility of capitalization as a new ' procedure for accounting for human resource costs and to evaluate the effect , which such treatment could have on the profitability of firms and investment decision.