To understand the nature of human capital it is first necessary to grasp the concept of measurement. Measurement is defined as the process of giving meaning to values ​​by quantifying them in specific units (Business Dictionary). It provides information that can be used to evaluate performance and create improvements in goal-directed behavior, as well as to make the values ​​useful in detail. The accounting system with its evaluation of the financial and management function is part of a broad measurement system in addition to the function of providing information. In the field of human resource planning, however, there is the difficulty of measurement. This means that questions are raised about how inputs into training and staff management are determined and how they can be measured on a standardized, preferably financial, basis. An effort to measure human resources financially has led to so-called human resource accounting (HRA). Human resource accounting seeks to measure the value and cost of people to organizations. HRA research was initiated by researchers at the University of Michigan Institute for Social Research led by Rensis Likert. Although the study of HRA originated in the United States, global additions have led to the growth of the field and necessitated more in-depth study in humans. and intellectual capital, as well as human resources measurement and management of organizations. HRA is defined as the measurement and reporting of the value and cost of people as part of an organization's resources (Flamholtz and Lace; 1981) and is based on the concept that human beings are priceless for a 'organization. Human resources form an integral part of an organization's resources. A key purpose of the HRA is to inform… half of the document… conducted primarily with football clubs located in the Greater Accra Region. This included football clubs located in the capital Accra and Tema because it was convenient to have access to club managers and owners within this region. Regarding the scope of the study, the data collected mainly in Accra and Tema limited the findings of the study to clubs in the Greater Accra region that may have the same characteristics. Using a snowball sampling technique can also provide biased data as club owners may recommend other owners and coaches who consider the same factors to evaluate their players. However, the snowball sampling technique, despite its limitations, is extremely useful for contacting individuals from the same group and for this research. A random sampling of clubs in the GFA directory also reduced deficiencies associated with the snowball technique.