ABSTRACT
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 the 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.
