Awareness of Human Resource Accounting in Ghana: Evidence from Tertiary Students

Philip Opoku
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Philip Opoku: Department of Accounting & Finance, Valley View University-Ghana

International Journal of Research and Innovation in Social Science, 2021, vol. 05, issue 12, 437-441

Abstract: This paper focused on the awareness of Human Resource Accounting among Tertiary students in the Greater Accra Region of Ghana. Quantitative research approach was used in the study. The study used convenient sampling technique to select 20 Tertiary Institution among the 37 topnotch and highly rated tertiary institutions in Ghana and distributed self-contracted questionnaire among 300 students from the sampled Tertiary Institutions, out of which 200 were retrieved, only 180 was valid for further analysis. Inferential statistics were used to analyze the data through Statistical Product and Service Solutions (SPSS, 20.0) software. Results showed that there is 83% level of awareness of Human Resource Accounting among tertiary students in the greater Accra Region of Ghana. The findings implies that even though there is an awareness among tertiary students, the understanding on Human resource accounting is limited. Judging from the findings the researcher recommends that Human Resource Accounting should be encapsulated into the courses of studies for Commerce, Management studies and other Finance related programs at the various tertiary institution.

Date: 2021
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