Articlehybrid2012

Capitalized Human Resources Cost and Its Influence on Corporate Productivity: A Study of Selected Companies in Nigeria

Bassey Eyo Bassey · Arzizeh Tiesieh Tapang

30 citations0/0 files storedInternational Journal of Financial Research

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Intellectual Capital and Performance Analysis Accounting Theory and Financial Reporting Human Resource and Talent Management

Abstract

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.

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2004Firm resources and sustained competitive advantage 1985Competitive Advantage: Creating and Sustaining Superior Performance 1979The Social Psychology of Organizations.1985Competitive advantage, creating and sustaining superior performance 1979Transaction-Cost Economics: The Governance of Contractual Relations 1983Human Capital 1998Competitive advantage: creating and sustaining superior performance 1996THE IMPACT OF HUMAN RESOURCE MANAGEMENT PRACTICES ON PERCEPTIONS OF ORGANIZATIONAL PERFORMANCE.

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