Human Resource Accounting Costs Disclosure and quoted Performance of Upstream oil and gas in Nigeria
Keywords:
Human Resource Cost Disclosure, Return on Equity, Quoted Performance, Upstream Oil, Gas Companies and Nigeria
Abstract
The transformation of modern economies from services to information and knowledge-based requires some modification to accounting and reporting procedures. The fast growth of service organizations in the 21st century, whose major asset is the human capital and the intellectual ability of their work force, prompted the need to look into issues surrounding the capitalization of human resource expenditures. This aim of this study is to empirically explore the relationship between human resource accounting cost disclosure and quoted performance upstream oil and gas companies in Nigeria. Data were collected from central bank of Nigeria, Federal Inland Revenue Service and Financial Statements of upstream oil and gas companies on Nigerian Stock Exchange. Descriptive Statistics, Ordinary Least Square regression analysis, inter-correlation test, unit root test, multicollinearity, test and Error Correction Model were used in analyzing the study data with the aid of E-view version 10. The result indicate that human resource accounting cost disclosure significantly relate to quoted performance, explaining about 88.1% of total variation in return on equity, all the sub-variables of human resource accounting cost disclosure were each found to significantly relate to quoted performance, sustaining short run equilibrium relationship with return on equity. We therefore conclude that human resource accounting disclosure relate to quoted performance and recommends that quoted service (upstream oil and gas companies in Nigeria should imbibe the culture of capitalizing and reporting all expenditures/investment on human resource accounting cost disclosure that can improve their quality and productivity. There should be a minimum standard of disclosuring and reporting human resource value in the financial statements of services companies especially in the statement of financial performance and notes to the accounts
References
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Deghoro, P. & Olofinsola, A. (2017). Forensic accounting: An accountant’s vision. Vidyasagar University Journal of Commerce, 15(3), 93-104.
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Dhar, P & Sarkar, A. (2010). Forensic accounting: An accountant’s vision. Vidyasagar University Journal of Commerce, 15(3), 93-104
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Ehioghiren, E. E. & Ata, O.O.K. (2016). Forensic accounting and fraud Management: Evidence from Nigeria. Igbinedion University Journal of Accounting, 2(3), 245-283.
Eiya, Y. & John J.O. (2013). An empirical analysis of forensic accounting and financial fraud in Nigeria. African Journal of Social Sciences, 3(4), 112-121
Enofe, A.O., Olorunuuho, M.O. & Okporua, A.D. (2016). Forensic accounting and fraudulent financial reporting in Nigeria. Journal of Accounting and Financial Management, 2(1), 21-34
Enofe, A.O.Idernadia, N.G. Emmanuel, G.U. (2015). Forensic accounting a panacea to fraud reduction in Nigeria firms. Journal of Accounting and Financial Management, 1(8), 49-61.
Evans, P.E. (2017). Forensic accounting: A relevant tool for effective investigation of bribery cases in Sierra Leoan. Unique Journal of Business Management Research, 1(5), 095-099.
Fiia, F. (2018). Forensic accounting. A tool for fraud detection and prevention in the public sector. A study of selected ministries in Kogi State. International Journal of Academic Research in Business and Social Sciences, 3(3), 1-15
Gabriel, O.O. & Solomon, N (2016). Application of forensic auditing skills in fraud mitigation: A survey of accounting firms in the country government of Nakara, Kenya. IOSR Journal of Business and Management (IOSR-JBM), 18(4),73-79.
Hao off Fransic, F.I., Omaghon, A.O. & Ehigiator, P. (2015). Forensic audit and corporate fraud. International Journal of Economics and Business Management, 1(7),40-45.
Henry, A.W. & Ganiyu, A.B. (2017). Effect of forensic accounting services on fraud reduction in the Nigerian banking industry. Advances in Social Sciences Research Journal, 4(12), 53-64
Henry,A.W. & Ganiyu, A.B. (2017). Effect of forensic accounting services on fraud relation in the Nigerian banking industry. Advances in social sciences research. Journal, 4(12), 53-64
Herbert, W.E. & Tsegba, I. N. (2013). Economics consequences of international financial reporting standards (IFRS): Evidence from a developing country. Research Journal of Financial and Accounting, 4(6), 121-135.
Herbert, W.E., Ene, E. & Tsegba, I. N. (2014). The rise of fraud examination and forensic accounting in Africa. The Nigerian Experience. Archieves of Business Research, 5(4), 1-18
Herbert, W.E., Ene, E., Tsegha, I.N. & Onyilo, F. (2017). The rise of fraud examination and forensic accounting in Africa: The Nigerian experience. Archives of Business Research, 5(1), 1-18
Ibor, I. (2016). An empirical investigation for the human resources nexus to frauds in the Nigerian banking sector. International Journal of Scientific and Research Publications, 6(6), 231-247
Icoh, A.N. Arokiasany, L. & Suat, C. L.A. (2009). Forensic accounting: Public acceptance towards occurrence of fraud detection. International Journal of Business and Management, 4(11), 145-160
Idris, O.A. (2017). Forensic accounting and financial fraud in Nigeria: Problems and prospects. Journal of Accounting and Financial Management, 3(1), 23-33
Inyada, S.J. Ph.D, Olopade, D.O & Ugbede, J. (2019). Effect of forensic audit on bank fraud in Nigeria. American International Journal of Contemporary Research, 9(2), 40-45.
Islam, J. E., Rahman, O.I. & Hossan, J. (2016). Effectiveness of the mechanisms of fraud prevention and detection in Sierra Leone. Advances in Social Sciences Research Journal, 3(5), 456-467.
Karwai, S.A. (2020). Bank fraud: Can Shariah prevent it? Journal of Business Administration, 2(1), 62-78
Kasum, A.S.B (2009). The relevance of forensic accounting to financial crimes in private and public sectors of Third World Economics. A study from Nigeria. Journal of Business Ethics, 4(1), 33-43
Koh, A. N. Arokiasany, L. & Suat, C. L. A. (2009). Forensic accounting: Public acceptance towards occurrence of fraud detection. International Journal of Business and Management, 4(11), 145-170
KPMG (2009). “The USA Fraud survey 2009” New York. KIMG Peak Marwick. Available at www.4rnginstiules.com
Lenz, P.J. & Graycar, A. (2016). Stealing from the boss: Who is looking? Journal of Financial Crime, 23(3), 613-623
Manning, F.M. (2018). Economic and Financial crime in Sierra-Leone: Forensic accounting as antidote. British Journal of Arts and Social Sciences, 6(1), 37-50
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Published
2021-05-07
How to Cite
[1]
J.N., N. and B, J. 2021. Human Resource Accounting Costs Disclosure and quoted Performance of Upstream oil and gas in Nigeria. International Journal on Integrated Education. 4, 5 (May 2021), 174-196. DOI:https://doi.org/10.17605/ijie.v4i5.1799.
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Articles
Copyright (c) 2021 Nwaiwu, J.N
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