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Human Capital and the Balance Sheet: Implication for Personnel Selection Decisions in Nigeria.

Jeroh, Edirin and Okafor, Chinwuba A. (2010) Human Capital and the Balance Sheet: Implication for Personnel Selection Decisions in Nigeria. Indian Journal of Multidisciplinary Research, 6 (2). pp. 329-340. ISSN 0973-2225

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Generally, practitioners and academics in Nigeria exclude human capital when preparing the balance sheets of companies or individuals even when this asset is believed to be representing an individual’ earning capability which is supposed to be liquidated over time to meet financial needs. This article however x-rays the effect of integrating human capital concepts in personnel selection decisions in Nigeria. The participants in this study included sixty (60) managers in sampled quoted companies in Nigeria. A validated structured questionnaire was the instrument used to gather data for this study. Frequency counts, simple percentages and the McNemar test were the descriptive and inferential statistics used to analyze the data obtained at a 0.05 level of significance. The findings suggests that the inclusion of HCA information significantly influenced the decisions of the respondents in the context of personnel selection. It was recommended that Nigerian companies should develop interests in the concept of valuing human capital and reporting same in their published accounts in order to provide more complete information that would guide managers in their decisions regarding personnel selection.

Item Type: Article
Uncontrolled Keywords: Balance Sheet, Intangible Assets, Human Capital, Managers, Personnel Selection, Decision Making.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Mr Solomon Bayoko
Date Deposited: 07 Oct 2014 10:39
Last Modified: 07 Oct 2014 10:39

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