TABLE OF CONTENT
TITLE PAGE
ABSTRACT
CHAPTER ONE
INTRODUCTION
CHAPTER TWO
2.0 LITERATURE REVIEW AND THEORETICAL FRAMEWORK
2.1 Theoretical framework
2.2 Transaction cost theory
2.3 Resource-based theory
2.4 Human capital theory
2.5 Role behaviour theory
2.6 General system theory
2.7 Nature of human resources
2.8 The concept of human resource accounting
2.9 Methods of accounting for human asset
2.10 Challenges of human capital and performance
2.11 Concept of profitability
2.12 Human asset treatment and corporate profitability
CHAPTER THREE
RESEARCH METHODOLOGY
CHAPTER FOUR
ANALYSIS OF RESULT AND FINDINGS
CHAPTER FIVE
Summary of findings, conclusion and recommendations
REFERENCES
APPENDIX
LIST OF FIGURE
FIGURE 1: Methods Of Human Asset Accounting
LIST OF TABLES
TABLE 4.1.1: Selected variables of human resources cost with the profit of Access Bank PLC
TABLE 4.1.2: Regression result on retained profit, staff training cost, staff development cost and number of staff employed for the period
