Capitalized Human Resources Cost and Its Influence on Corporate Productivity: A Study of Selected Companies in Nigeria
| Autor: | Bassey Eyo Bassey, Arzizeh Tiesieh Tapang |
|---|---|
| Rok vydání: | 2012 |
| Předmět: |
Career management
Human resource accounting business.industry Economics Econometrics and Finance (miscellaneous) Cost approach Strategic human resource planning Competitive advantage Commerce Stock exchange Accounting Economics Business and International Management Marketing Human resources business Productivity Human Resources Cost Human Resource Costing Human Capital Human Resources Cost Report Acquisition Cost Development Cost |
| Zdroj: | International Journal of Financial Research. 3 |
| ISSN: | 1923-4031 1923-4023 |
| DOI: | 10.5430/ijfr.v3n2p48 |
| Popis: | This study aimed at examining the influence of human resources cost on corporate productivity. Human resources have been identified as one of the main sources of competitive advantage by many organizations in today¡¯s economy. In other to investigate the above issue, the researcher gathered data from ten (10) companies listed in the Nigerian Stock Exchange with the aid of a questionnaire using an ex-post facto design. The study revealed that acquisition and development costs are important determinants of human resources cost and does significantly influence corporate productivity. Conclusively, human resources cost approach to corporate performance measurement which have gained substantial attention and use in recent years provides further opportunities for utilization of human resource accounting measures. The study recommended that companies should use career management programs to assist their employees in career planning. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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