Impact of Human Resource Accounting on Bursary Staff Effectiveness: Implication for Measurement and Evaluation of Human Capital in Federal Universities, Nigeria

摘要

This study investigated human resource accounting and bursary staff effectiveness and its implication for measurement and evaluation of human capital in Federal Universities. The study area was South-Eastern part of Nigeria, and a field survey method which involved the use of a questionnaire and interview was the method employed for data collection. A questionnaire that had a split-half reliability index of 0.75 and titled: Questionnaire for Evaluating Human Resource accounting in Offices (QEHRAO) was the instrument used for data collection. From the results of data analysis at 95% confidence interval, it was revealed that there exist a strong positive correlation between the five areas of human resource accounting and bursary staff effectiveness. 98.43% of the respondents opined that with an effective application of human resource accounting measures; management of public institutions will see its human resource as assets being maximized for greater productivity and excellence in service delivery. Keywords: Evaluating Human Resource Accounting, Bursary Staff Effectiveness, Human Capital Implication for Measurement of Human Capital