This work is licensed under a
Creative Commons Attribution 4.0 International License
 Stanko, B. B., Zeller, T. L., & Melena, M. F. (2014). Human Asset Accounting and Measurement: Moving Forward. Journal of Business & Economics Research (JBER), 12(2), 93-104.DOI: https://doi.org/10.19030/jber.v12i2.8522
 Weatherly, L. A. (2003). Human Capital – The Elusive Asset. Alexandria VA: Society for Human Resource Management.
 Jeroh, E. (2013). Human Capital Accounting and the Comparability of Financial Statements in Nigeria. Journal of Accounting Research and Management. 3(2), 53-64.
 Schultz, T.W. (1961). Investment in Human Capital. American Economic Review. 51(1), 1-17.
 Okpala, P. O. and Chidi, O. C. (2010) Human capital Accounting And Its Relevance To Stock Investment Decisions In Nigeria, European Journal of Economics, Finance and Administrative Sciences. Issue 21: 64-76.
 Rao, V.S.P. (2005). Human Resource Management: Text and Cases. (2nd ed). New Delhi: Excel Books.
 Christian, M. (2011). Human capital accounting in the United States: Context, measurement, and application. Wisconsin Center for Education Research, Madison, USA.
 Christian, M. S. (2010). Human Capital Accounting in the United States: 1994 to 2006 (No. 0049). Bureau of Economic Analysis.
 Bokhari, I.H. et al. (2012). The yes, no decision is easy now: Is human capital accounting challenge for accountants? African Journal of Business Management 6(15), 5281-5287.DOI: https://doi.org/10.5897/ajbm11.479
 United Nations Development Programme (1990). Human Development Report. New York: Oxford University Press.
 Kern, A. F. (2009).
 Fitzenz, J. (2000). The ROI of Human Capital - Measuring the Economic Value of Employee Performance. New York: AMACOM.
 Tao, R. (2012). Public Sector Accounting - An Interdisciplinary Field Involving, Accounting, Economics, and Jurisprudence. Policy Research Institute, Ministry of Finance, Japan, Public Policy Review. 8(1), 45-66.
 Nielsen, L. (2011). Classifications of countries based on their level of development: How it is done and how it could be done. IMF Working Papers, 1-45.DOI: https://doi.org/10.5089/9781455216789.001
 Dube, S. & Danescu, D. (2011). Supplemental guidance: Public sector definition. Altamonte Springs, Florida: The Institute of Internal Auditors.
 Pocock, B, Prosser, R, & Bridge, K. (2005). The Return of Labour-as-Commodity', The Experience of Casual Work in Australia. Paper presented at the Reworking Work: AIRAANZ 05, University of Sydney, Sydney.
 Dzuke, A., & Naude, M. J. (2015). Procurement challenges in the Zimbabwean public sector: A preliminary study. Journal of Transport and Supply Chain Management, 9(1), 1-9.DOI: https://doi.org/10.4102/jtscm.v9i1.166
 Nashwa, G. (2005). The role of audit committees in the public sector. The CPA Journal, 75(8), 42.
 Stolper, W. F. (1966). Planning Without Facts: Lessons in Resource Allocation from Nigeria's Development. Cambridge: Harvard University Press.
 Jerven, M. (2013). Poor Numbers: How We Are Misled by African Development Statistics and What to Do about It. Ithaca, New York: Cornell University Press.DOI: https://doi.org/10.1017/asr.2014.18
 Soludo, C. C. (2015). Can a new Buharinomics save Nigeria? Paper delivered at the 3rd Anniversary lecture of the RealNews magazine. Lagos, Nigeria: 19 November.