International Journal of Social Science And Human Research ISSN(print): 2644-0679, ISSN(online): 2644-0695 Volume 04 Issue 10 October 2021 DOI: 10.47191/ijsshr/v4-i10-02, Impact factor-5.586 Page No: 2628-2641 IJSSHR, Volume 04 Issue 10 October 2021 www.ijsshr.in Page 2628 The Nexus on Effect of Intellectual Capital Accounting on Earnings Performance of Listed Deposit Money Banks in Nigeria Oko, John Odama, Nmesirionye 1 , Josephine Ndubuisi (Ph.D) 2 , Onodi, Benjamin Ezugwu 3 1 Department of Accounting, University of Calabar, Calabar Cross River State 2,3 Department of Accounting, Michael Okpara University of Agriculture, Umudike, Abia State ABSTRACT: This work examined the effect of Intellectual capital accounting on earnings generation of listed deposit money banks in Nigeria. The study adopted the ex-post facto research design and panel regression statistical technique, involving the use of time series and cross-sectional data. Data covered the period of eight-years (2011-2018); considering the total population of fourteen (14) listed commercial banks in Nigeria, random sampling was employed in selecting firms for this study involving eleven (11) listed deposit banks. Data were sourced secondarily from the firms' published annual financial statements. Value Added Intellectual Coefficient (VAIC) theory as developed by Pulic (1998) was adopted for this study. It was discovered from the findings that Intellectual Capital Accounting all have a positive and significant effect on gross earnings. Therefore, Intellectual Capital Accounting have a positive and significant effect on earnings generation of listed deposit money banks in Nigeria. In view of our findings managing directors of listed deposit money banks should carry out a proper implementation and regular monitoring of the systems, procedures and program (structural capital), all with an effective and efficient support from higher and middle line management, as this will ensure expansion in all frontiers of the business. KEYWORDS: Intellectual Capital Accounting (ICA), Earnings generation (EG). 1.1 INTRODUCTION The study of intellectual capital costs, in recent years, is an area that is now securing relevance in today’s academia, knowledge economy and business. This plays a central function in the innovation, productivity, growth, performance and competitiveness of organisations. The scope of intellectual capital comprises human resources, the company’s composition and processes, research and development, rights related to intellectual property and technology, as well as software and consumer networks (Zehri, Abdelbaki & Bouabdellah, 2012). Remarkably, it is no longer a debate that, in recent times, the accounting world has witnessed the gradual move from industry-based concentration to high concentration on technology that enhances the creativity, skills and expertise of people to drive firms forward. Inyada (2018), in order to buttress the aforementioned assertion, added that such a move from being industry-based, focuses on assets that are physical in nature, such as plants, factories, equipment and machinery, to the level of deploying cutting-edge technology and leveraging novel information. Moreover, that which is innovation-based focuses on talent, expertise, skill-set, creativity, experience and dedication of people in an establishment’s human capital. By implication, the fundamental contrast between the two environments is the essence of their assets. Previous researches in accordance with this study have proved that the progression to ability, knowledge, expertise, skills, attitude of workers and experience (which intellectual capital is comprised of) is no doubt of greater value to an organisation. In addition to facing enormous globalised competition, there is an extensive recognition that intellectual capital is a crucial force that positions economic growth (Huang & Liu, as cited in Sharabati, Jawad, & Bontis, 2010). Moreover, in today’s knowledge -based economy, common researchers have also claimed that systems, people 2 and procedures have remained indispensable assets for organisational progression. The prevalence of intangibles and knowledgeable individuals has impelled the world to confront a worldwide competition, which appears as a remarkable characteristic of every developing economy of today. That being said, the origin of intellectual capital costs is traced to Scandinavia, where, traditionally, businesses have a greater time horizon, and where there is a formidable inclination “engineering” to innovation and research (Barney, as cited in Gogan & Duran, 2014). This type of cost management is utilized mainly in Denmark, Holland, Taiwan, Sweden, Norway, China, Canada, Finland, Japan, Taiwan and, to a lesser extent, in Austria, Israel, Italy, Spain, and Australia. Organisations use performance management of intellectual capital in one way or another by realising or guessing its role in achieving competitive advantage. In summary, the management of intellectual capital costs is a set of management tools which enables the organisation to enjoy access to the knowledge they have, but they do not operate effectively. Next to this, earnings are very important concepts that relate to the form and way in which financial resources that are readily available to an organisation are