HUMAN CAPITAL ACCOUNTING AND SUSTAINABLE DEVELOPMENT GOALS (SDGS): EVIDENCE FROM NIGERIA
HUMAN CAPITAL ACCOUNTING AND SUSTAINABLE DEVELOPMENT GOALS (SDGS): EVIDENCE FROM NIGERIA

Summary/Abstract: This paper assessed whether human capital accounting is a panacea for attaining sustainable development goals (SDGs) in Nigeria. Data of human capital accounting (measured by sustainability reporting) and sustainable development goals (measured by capital employed: CEE and human capital efficiency: HCE) were obtained for thirty-one (31) listed firms on Nigerian Stock Exchange during the period 2013-2017. Whilst the correlation results suggest that CEE negatively relates with HCA, HCE has a positive link with HCA. In addition, the log-linear regression model showed that human capital accounting has significant impact on sustainable development goals; this is a clear indication that human capital accounting is a panacea for attaining the sustainable development goals in Nigeria. In view of this, it was recommended that at firm levels, organizations are encouraged to engage in comprehensive and all-embracing human capital development programmes in order to sustain and promote the sustainable development goals in areas of equitable quality education and lifelong learning opportunities. As a matter of fact, the government should assist firms in creating the needed stand for all-inclusive human capital development programmes, especially in aspects of empowering employees with the right training and skills needed in the work environment. This will ensure a healthy and viable workforce and harness economic growth for the nation.

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