Paper Titles in Periodical
International Letters of Social and Humanistic Sciences
Volume 65

Subscribe

Subscribe to our Newsletter and get informed about new publication regulary and special discounts for subscribers!

ILSHS > Volume 65 > Some Critical Issues of Human Capital Accounting...
< Back to Volume

Some Critical Issues of Human Capital Accounting in the Public Sector of Developing States

Full Text PDF

Abstract:

This study examines the concept of human capital accounting as it relates to the public sector of developing countries. It interrogates the origin of the concept of human capital accounting. It studies what human capital accounting portends for the public sector in developing countries. It is a study of the relevance and the omens of human capital accounting in the public sector of developing countries. The public sector trajectory of human capital accounting is viewed in the study, as a peculiar tool of public (sector) administration in the developed societies and not a universally applicable tool of public administration at the current level of development in the developing states. Consequently, the study leads to a conclusion that in the public sector of developing states, human capital development or human capital formation may be the more relevant engagement for scholarship and practical purposes.

Info:

Periodical:
International Letters of Social and Humanistic Sciences (Volume 65)
Pages:
83-87
Citation:
R. C. Okeke and A. N. Idike, "Some Critical Issues of Human Capital Accounting in the Public Sector of Developing States", International Letters of Social and Humanistic Sciences, Vol. 65, pp. 83-87, 2015
Online since:
December 2015
Export:
Distribution:
References:

[1] 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

[2] Weatherly, L. A. (2003). Human Capital – The Elusive Asset. Alexandria VA: Society for Human Resource Management.

[3] Jeroh, E. (2013). Human Capital Accounting and the Comparability of Financial Statements in Nigeria. Journal of Accounting Research and Management. 3(2), 53-64.

[4] Schultz, T.W. (1961). Investment in Human Capital. American Economic Review. 51(1), 1-17.

[5] 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.

[6] Rao, V.S.P. (2005). Human Resource Management: Text and Cases. (2nd ed). New Delhi: Excel Books.

[7] Christian, M. (2011). Human capital accounting in the United States: Context, measurement, and application. Wisconsin Center for Education Research, Madison, USA.

[8] Christian, M. S. (2010). Human Capital Accounting in the United States: 1994 to 2006 (No. 0049). Bureau of Economic Analysis.

[9] 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

[10] United Nations Development Programme (1990). Human Development Report. New York: Oxford University Press.

[11] Kern, A. F. (2009).

[12] Fitzenz, J. (2000). The ROI of Human Capital - Measuring the Economic Value of Employee Performance. New York: AMACOM.

[13] 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.

[14] 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

[15] Dube, S. & Danescu, D. (2011). Supplemental guidance: Public sector definition. Altamonte Springs, Florida: The Institute of Internal Auditors.

[16] 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.

[17] 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

[18] Nashwa, G. (2005). The role of audit committees in the public sector. The CPA Journal, 75(8), 42.

[19] Stolper, W. F. (1966). Planning Without Facts: Lessons in Resource Allocation from Nigeria's Development. Cambridge: Harvard University Press.

[20] 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

[21] 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.

Show More Hide