The paper highlight the effect of human resource accounting on corporate financial performance of Nigerian Banks using quoted banks. For the sake of this study, quantitative survey designs or otherwise called (internal/ratio) which measures highest level of two main variables were considered. The measures for independent include HUCAP = Human capital proxy by the total number of employees, STACOST = Staff cost proxy by the amount of capital investment stated in the statement of financial position as intangible asset. While return on asset (ROA) and return on equity (ROE) is a proxy for organizational performance. A sample of three (3) banks were selected from banks quoted under the Nigeria Stock Exchange (NSE). Analysis was based on data extracted from annual reports and accounts of the sampled Banks from 2012 to 2018 financial year. Multiple Linear Regression and Pearson – Product Moment Correlation Coefficient statistical analytical methods were used for all the study hypotheses. The