Effect Of Human Resource Accounting On The Financial Performance Of Commercial Banks In Nigeria

EGWU | 13 pages (33427 words) | Theses
Accounting | Co Authors: LAWRENCE OKPARA

ABSTRACT

The study examined the effect of human resources accounting on the financial performance of Commercial Banks in Nigeria. To achieve the objectives of the study ex-post facto research design was adopted. The population of the study is made up of 15 commercial banks listed on Nigeria stock exchange. While the sample size is 10 commercial banks listed on Nigeria stock exchange. The data used was secondary data, extracted from annual reports and accounts of the selected commercial banks in Nigeria. Data were analyzed using panel data based regression analysis. The findings revealed that staff cost (proxy for human resource accounting) have a positive and significant effect on profit after tax and earnings per share but insignificant effect on return on asset and return on equity. The study concludes that though human resources accounting affects the financial performance but to a certain extent. Hence, there are other factors that could really determine the performance of banks outside human resource accounting. The study recommends that the performance of banks depend heavily on human resources accounting practices such as skills, attitudes, re-orientation and behaviour. Thus, the emphasis of the development of Human resource management practices and business strategies should be directed in improving the aforementioned Human Resources Management outcomes. The study also recommends that accounting standard board should incorporate their accounting standard for the valuation and disclosure of human resource accounting.

 

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APA

EGWU, E (2023). Effect Of Human Resource Accounting On The Financial Performance Of Commercial Banks In Nigeria. Mouau.afribary.org: Retrieved Oct 31, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-human-resource-accounting-on-the-financial-performance-of-commercial-banks-in-nigeria-7-2

MLA 8th

EGWU, EGWU. "Effect Of Human Resource Accounting On The Financial Performance Of Commercial Banks In Nigeria" Mouau.afribary.org. Mouau.afribary.org, 27 Mar. 2023, https://repository.mouau.edu.ng/work/view/effect-of-human-resource-accounting-on-the-financial-performance-of-commercial-banks-in-nigeria-7-2. Accessed 31 Oct. 2024.

MLA7

EGWU, EGWU. "Effect Of Human Resource Accounting On The Financial Performance Of Commercial Banks In Nigeria". Mouau.afribary.org, Mouau.afribary.org, 27 Mar. 2023. Web. 31 Oct. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-human-resource-accounting-on-the-financial-performance-of-commercial-banks-in-nigeria-7-2 >.

Chicago

EGWU, EGWU. "Effect Of Human Resource Accounting On The Financial Performance Of Commercial Banks In Nigeria" Mouau.afribary.org (2023). Accessed 31 Oct. 2024. https://repository.mouau.edu.ng/work/view/effect-of-human-resource-accounting-on-the-financial-performance-of-commercial-banks-in-nigeria-7-2

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