Effect Of Human Resources Accounting On Performance Of Companies In Nigeria (A Study Of Nigeria Breweries Plc And Guinness Plc)
ABSTRACT
The study
investigated on effect of human resource accounting on performance of companies
in Nigeria. The major objectives of the study are to determine the effect ol
human resource accounting on the profit after tax, return on asset and return
on equity of companies in Nigeria. The researcher adopted secondary data in
getting the required information. In testing the hypotheses, simple regression
analysis was used. The findings revealed that human resource accounting has
significant effect on profit after tax of firms in Nigeria. The findings
further revealed that there is significant effect of human resource accounting
on return on asset of firms in Nigeria. The researcher recommends that
companies need to proactively pursue a strategic approach of human resource
accounting policies and invest in such policies in order to achieve sustainable
competitive advantage in tangible and intangible dimension. Training and
development should not be seen as incidental cost but rather employees should
be valued as asset, that contribute significantly to the overall performance of
manufacturing companies, when adequate investment is made on the human resource.
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ODOH, G (2021). Effect Of Human Resources Accounting On Performance Of Companies In Nigeria (A Study Of Nigeria Breweries Plc And Guinness Plc) . Mouau.afribary.org: Retrieved Nov 26, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-human-resources-accounting-on-performance-of-companies-in-nigeria-a-study-of-nigeria-breweries-plc-and-guinness-plc-7-2
GRACE, ODOH. "Effect Of Human Resources Accounting On Performance Of Companies In Nigeria (A Study Of Nigeria Breweries Plc And Guinness Plc) " Mouau.afribary.org. Mouau.afribary.org, 29 Jun. 2021, https://repository.mouau.edu.ng/work/view/effect-of-human-resources-accounting-on-performance-of-companies-in-nigeria-a-study-of-nigeria-breweries-plc-and-guinness-plc-7-2. Accessed 26 Nov. 2024.
GRACE, ODOH. "Effect Of Human Resources Accounting On Performance Of Companies In Nigeria (A Study Of Nigeria Breweries Plc And Guinness Plc) ". Mouau.afribary.org, Mouau.afribary.org, 29 Jun. 2021. Web. 26 Nov. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-human-resources-accounting-on-performance-of-companies-in-nigeria-a-study-of-nigeria-breweries-plc-and-guinness-plc-7-2 >.
GRACE, ODOH. "Effect Of Human Resources Accounting On Performance Of Companies In Nigeria (A Study Of Nigeria Breweries Plc And Guinness Plc) " Mouau.afribary.org (2021). Accessed 26 Nov. 2024. https://repository.mouau.edu.ng/work/view/effect-of-human-resources-accounting-on-performance-of-companies-in-nigeria-a-study-of-nigeria-breweries-plc-and-guinness-plc-7-2