HUMAN RESOURCES ACCOUNTING AN EMPIRICAL STUDY OF INDUSTRIAL TRAINING FUND
This study focused on how to recognize human resources, particularly in the Industrial Training Fund. Primary and secondary data were used. The area Offices of the Fund were taken to be primary sampling units and a clustering sampling method was applied in administering trohe questionnaire and secondary sources data including materials printed and unprinted. Hypotheses were tested and analytical tool were used. The information needs of shareholders necessary under the stewardship accounting are distorted. By excluding human resources investments, management is unable to give accurate account of all resources under its control.