Human Resource Accounting and Decision Making in Post-Industrial Economy
Enyi Patrick Enyi, Adebawojo Oladipupo Akindehinde

Abstract
This study was carried out to investigate the probable effect of Human Resource Accounting on the decision making process and business valuation method on the premise that firms in post industrial economy operate within a competitive economic environment which require timely, effective and efficient decisions to ensure success and survival. The study which is empirical was carried on 16 publicly quoted Nigerian Banks using the Ex-post facto research design. The instruments of data collection were questionnaire designed on 6 point Likert scale and validated through peer review with the Crombach Alpha pilot test returning 0.88 and 0.70 respectively for Human Asset and Decision Making variables. The hypotheses were tested with statistical regression analysis which presented a significant effect of human asset accounting on management decision at F=121.977 with p value of 0.00 significance while the R2 value and the adjusted R2 returned 0.341 and 0.338 respectively. Based on these findings the study concluded that there is need to value Human Asset and reflect this value in the financial statement like other intangible assets. This is the only through path towards complete business information goal congruence.

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