Effects of Fluman Resource Accounting on Financial Performance of Firms in Nigeria:- Maduagwu Christian I
ABSTRACT
The
study investigated on the effect of human resource accounting on financial
performance offirms in Nigeria. To achieve the objectives of the study, ex-post
facto, research design was adopted. The researcher adopted secondary data in
getting the required information. In testing the hypotheses, regression
analysis was used. Thefindings revealed thatstafftraining and development cost
has a significant effect on return on asset, return on capital employed and
return on equity. The study concludes that training cost and development cost
lead to increase in profit ofthe Bank. The studv recommends that Accounting
standard board should incorporate their accounting standardfor the valuation
and disclosure ofhuman resource accounting. The company law should require
companies to attach information about the value of human resource and the
result of their performance during their accountingyear in notes and schedule.
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MADUAGWU, I (2024). Effects of Fluman Resource Accounting on Financial Performance of Firms in Nigeria:- Maduagwu Christian I. Repository.mouau.edu.ng: Retrieved Nov 23, 2024, from https://repository.mouau.edu.ng/work/view/effects-of-fluman-resource-accounting-on-financial-performance-of-firms-in-nigeria-maduagwu-christian-i-7-2
IKENNA, MADUAGWU. "Effects of Fluman Resource Accounting on Financial Performance of Firms in Nigeria:- Maduagwu Christian I" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 29 Jul. 2024, https://repository.mouau.edu.ng/work/view/effects-of-fluman-resource-accounting-on-financial-performance-of-firms-in-nigeria-maduagwu-christian-i-7-2. Accessed 23 Nov. 2024.
IKENNA, MADUAGWU. "Effects of Fluman Resource Accounting on Financial Performance of Firms in Nigeria:- Maduagwu Christian I". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 29 Jul. 2024. Web. 23 Nov. 2024. < https://repository.mouau.edu.ng/work/view/effects-of-fluman-resource-accounting-on-financial-performance-of-firms-in-nigeria-maduagwu-christian-i-7-2 >.
IKENNA, MADUAGWU. "Effects of Fluman Resource Accounting on Financial Performance of Firms in Nigeria:- Maduagwu Christian I" Repository.mouau.edu.ng (2024). Accessed 23 Nov. 2024. https://repository.mouau.edu.ng/work/view/effects-of-fluman-resource-accounting-on-financial-performance-of-firms-in-nigeria-maduagwu-christian-i-7-2