Human Capital Investment and the Financial Performance of Deposit Money Banks in Nigeria

Abstract

The paper is of the view that management of human capital in any organizations is very much important from accounting point of view. Valuation of human capital investment, recording the valuation in accounts and fair disclosure of such information in financial statements are the demand of the stakeholders in the context of enhancing managerial performance and employees' productivity. Accounting for human capital investment in deposit money banks in Nigeria involves recognizing and measuring the costs and benefits associated with investments in developing and enhancing the knowledge, skills, and abilities of employees.