Effects Of Human Resource Accounting Practices On Performance Of Manufacturing Companies In Nigeria:- Ezeagu, Ogochukwu M
ABSTRACT
The study investigated on the effect of human
resource accounting on performance of manufacturing companies in Nigeria. The performance
serves as the backbone for most contemporary economies, serving a critical need
ofraisingfundsfor companies at a reasonable cost. The major objectives of the
study are to determine the extent to which training and development cost affect
performance, to determine the extent to which recruitment and selection cost
affect performance, to determine the extent to which performance appraisal cost
affects performance. To achieve the objectives ofthe study, ex-postfacto,
research design was adopted. The researcher adopted primary and secondary data
in getting the required information. In testing the hypotheses, regression
analysis was used. The findingsfurther revealed that training and development
has a significant effect on the performance ofmanufacturing companies. The
findings revealed that recruitment and selection has a significant effect on
the performance of manufacturing companies. The further finding revealed that
performance appraisal has a significant effect on performance. The researcher recommends
that there should be an adoption of training and development to increase the
performance of manufacturing companies. This entails companies paying a
constantfor training and development every year. Ifthis is adopted, it will
have an impact on human resource accounting and their performance.
0.0
MICHAEL, U (2026). Effects Of Human Resource Accounting Practices On Performance Of Manufacturing Companies In Nigeria:- Ezeagu, Ogochukwu M. Mouau.afribary.org: Retrieved Apr 29, 2026, from https://repository.mouau.edu.ng/work/view/effects-of-human-resource-accounting-practices-on-performance-of-manufacturing-companies-in-nigeria-ezeagu-ogochukwu-m-7-2
UNIVERSITY, MICHAEL. "Effects Of Human Resource Accounting Practices On Performance Of Manufacturing Companies In Nigeria:- Ezeagu, Ogochukwu M" Mouau.afribary.org. Mouau.afribary.org, 29 Apr. 2026, https://repository.mouau.edu.ng/work/view/effects-of-human-resource-accounting-practices-on-performance-of-manufacturing-companies-in-nigeria-ezeagu-ogochukwu-m-7-2. Accessed 29 Apr. 2026.
UNIVERSITY, MICHAEL. "Effects Of Human Resource Accounting Practices On Performance Of Manufacturing Companies In Nigeria:- Ezeagu, Ogochukwu M". Mouau.afribary.org, Mouau.afribary.org, 29 Apr. 2026. Web. 29 Apr. 2026. < https://repository.mouau.edu.ng/work/view/effects-of-human-resource-accounting-practices-on-performance-of-manufacturing-companies-in-nigeria-ezeagu-ogochukwu-m-7-2 >.
UNIVERSITY, MICHAEL. "Effects Of Human Resource Accounting Practices On Performance Of Manufacturing Companies In Nigeria:- Ezeagu, Ogochukwu M" Mouau.afribary.org (2026). Accessed 29 Apr. 2026. https://repository.mouau.edu.ng/work/view/effects-of-human-resource-accounting-practices-on-performance-of-manufacturing-companies-in-nigeria-ezeagu-ogochukwu-m-7-2