international journal of business management
The Audit Component of Human Capital Management in Nigerian Organizations: A Public Sector Analysis
Okeke.Remi Chukwudi, Nwankpa. Linda Oluchi
The general objective of this study is to examine the audit component of human capital management in Nigerian organizations, as a public sector analysis. A specific objective of the work is to make recommendations on the way forward in the effective application of human capital audit as a mechanism of human capital management in the generic Nigerian public sector. Secondary sources of data were utilized in our analysis. Consequently, the work found a very strong linkage between the substandard audit component of human capital management in the country’s public sector and the generic dearth of accountability in the Nigerian system. The dual-pronged recommendations of the study are in the following regards. The institution by all public sector organizations in the country an accounting information system that is interactive with the public, to enable the Nigerian tax payers make contributions on how these organizations meet or fail to meet the citizens’ needs. Furthermore, the paper recommends the democratization of access to the career data of all public sector individuals in the country, irrespective of ranks, as a mechanism of keeping specific administrations and management organs (in the public sector) on their toes, to reduce the deficiencies in their human capital audit functions.