“Effect of Human Resource Accounting on Performance of Quoted Firms in Nigeria:- Nwaojai Blessing A
Abstract
The aim ofthisstu y is to examine the effect
ofHuman Resource Accounting on the performance ofquotedfirms in Nigeria. The
study used staffremuneration and net operating profit as proxy for Human
Resource Accounting; -while return on capital employed was used as proxy for
performance. T e used secondary data from audited financial reports ofselected
bank from 2005 -2018. The data collected -was analyzed using ordinary least
square (OLS) and descriptive statistics with the aid of E-view version 100. The
findings revealed that there is significant effect ofHuman Resource Accounting
on the performance of quotedfirm. Based on the findings it was recommended that
Staffshould be well compensated in terms ofreward and remuneration so as to
bring out the best in them, management should make retirement benefits
attractive so as to attract best brain to their respectivelyfirms and
establishment and that should be a well coordinatedprogramfor staff development
ifthe firms profitability andperformance are desired to increase positively.
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NWAOJAI, A (2024). “Effect of Human Resource Accounting on Performance of Quoted Firms in Nigeria:- Nwaojai Blessing A. Mouau.afribary.org: Retrieved Nov 24, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-human-resource-accounting-on-performance-of-quoted-firms-in-nigeria-nwaojai-blessing-a-7-2
AMARACHI, NWAOJAI. "“Effect of Human Resource Accounting on Performance of Quoted Firms in Nigeria:- Nwaojai Blessing A" Mouau.afribary.org. Mouau.afribary.org, 25 Jul. 2024, https://repository.mouau.edu.ng/work/view/effect-of-human-resource-accounting-on-performance-of-quoted-firms-in-nigeria-nwaojai-blessing-a-7-2. Accessed 24 Nov. 2024.
AMARACHI, NWAOJAI. "“Effect of Human Resource Accounting on Performance of Quoted Firms in Nigeria:- Nwaojai Blessing A". Mouau.afribary.org, Mouau.afribary.org, 25 Jul. 2024. Web. 24 Nov. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-human-resource-accounting-on-performance-of-quoted-firms-in-nigeria-nwaojai-blessing-a-7-2 >.
AMARACHI, NWAOJAI. "“Effect of Human Resource Accounting on Performance of Quoted Firms in Nigeria:- Nwaojai Blessing A" Mouau.afribary.org (2024). Accessed 24 Nov. 2024. https://repository.mouau.edu.ng/work/view/effect-of-human-resource-accounting-on-performance-of-quoted-firms-in-nigeria-nwaojai-blessing-a-7-2