Effect Of Human Resource Accounting On Performance Of Quoted Firms In Nigeria:- Nwaojai Blessing A

Abstract > I1 ix n I r The aim ofthis study 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. The study 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 coordinated program for staffdevelopment ifthe firms profitability and performance are desired to increase positively.