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ACCOUNTING AND THE QUALITY OF FINANCIAL REPORTING OF QUOTED SERVICE COMPANIES IN NIGERIA,
ABSTRACT
The transformation of modern economies from manufacturing to information and
knowledge-based requires some modification to accounting and reporting procedures. The
fast growth of service organisations 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 capitalisation of human resource expenditure/investment. This study
assessed the impact of human resource valuation and reporting on the quality of
information contents of Nigerian quoted service companies’ financial statements. The study
also developed a model for measuring the value of human resource and how the value
could be reported in the financial statements of quoted service companies in Nigeria.
Descriptive and field survey research methods were employed in the study. Data were
collected from the conduct of interviews, administration of questionnaire and financial
statements of the selected quoted service companies. The data collected were analysed
using Kendall’s Coefficient of Concordance (KCC), Pearson’s Chi-square technique, and
the use of tables and percentages. KCC was used to find the concordance of selected
experts regarding the nature and characteristics of human resource expenditure and
necessity for their capitalisation. Pearson’s Chi-square was used to know the perceptions
of questionnaire respondents on the significant effect that reporting human resource value
would have on the ability of financial statements’ users to make informed decisions. The
value relevance of the model developed was tested using Edwards-Bell-Ohlson Model. The
study found that the nature and characteristics of investments on the human resource
require them to be capitalised rather than expensed. The study established that the value
relevance of financial reporting of quoted service companies in Nigeria will be improved
by the application of the developed model; thereby boosting the informed decision making
abilities of the multiple users. The study recommended that quoted service companies in
Nigeria should imbibe the culture of capitalising and reporting all
expenditures/investments on human resource that can improve their quality and
productivity. Also, there should be a minimum standard of reporting human resource value
in the financial statements of service companies especially in the balance sheet and notes
to the accounts.
TABLE OF CONTENT
Title page- – – – – – – – – i
Approval page – – – – – – – -ii
Dedication – – – – – – – – -iii
Acknowledgement – – – – – – – -iv
Abstract – – – – – – – – – -v
Table of content – – – – – – – -vi
CHAPTER ONE
INTRODUCTION – – – – – – – -1
1.0 Background of the study – – – – -1
1.1 Statement of the problem – – – – -5
1.2 Purpose of the study – – – – – -6
1.3 Significance of the study – – – – -8
1.4 Research questions – – – – – -9
1.5 Scope of the study – – – – – – -10
CHAPTER TWO
LITERATURE REVIEW – – – – – – -11
CHAPTER THREE
Research methodology – – – – – – -39
Design of study – – – – – – – -40
CHAPTER FOUR
Presentation, analysis and interpretation of data – -48
CHAPTER FIVE
Summary of findings – – – – – – -60
Conclusion – – – – – – – – -61
Recommendations – – – – – – – -62
Suggestions for further research – – – – -64
References – – – – – – – – -65
Appendix I – – – – — – – – -68
Questionnaire. – – – – – – – -69
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