Effect of Human Resource Accounting on Profitability of Selected Quoted Telecommunication Firms in Nigeria

Contemporary Issues in Business Management: A Multidisciplinary Approach (Book of readings), 2017

36 Pages Posted: 28 Jul 2017 Last revised: 10 Sep 2017

See all articles by Nestor Amahalu

Nestor Amahalu

Nnamdi Azikiwe University - Department of Accountancy

Clementina Agbionu

Nnamdi Azikiwe University, Awka

Obi Chinyere

University of Nigeria Enugu Campus

Date Written: May 25, 2017

Abstract

This study is set out to examine the effect of human resource accounting on profitability on selected quoted Telecommunication Firms in Nigeria from (2010-2015). To achieve these objectives three research and hypotheses were raised and related literatures to the study were reviewed. Using ex-post facto research design and ordinary least square analytical technique, secondary data from eight selected telecommunication firms were obtained from 2010-2015. The data analysis was carried out with the aid of SPSS (statistical package of social science) version 23. The result of findings revealed that human resource accounting has a positive significant effect on return on asset, return on equity and return on capital employed at 5% significant level. The researcher recommends human resources as one of the strategic resources of telecommunication firms therefore they should imbibe the culture of training and development of employees to ensure sustainability of its competitive advantage also, the international financial reporting committee (IFRC) should incorporate an accounting standard for the valuation and disclosure of human capital values in the financial reports.

Keywords: Human Resource Accounting, Profitability, Human Capital

JEL Classification: L22, L39, M55

Suggested Citation

Amahalu, Nestor and Agbionu, Clementina and Obi, Juliet, Effect of Human Resource Accounting on Profitability of Selected Quoted Telecommunication Firms in Nigeria (May 25, 2017). Contemporary Issues in Business Management: A Multidisciplinary Approach (Book of readings), 2017. Available at SSRN: https://ssrn.com/abstract=3008515

Nestor Amahalu (Contact Author)

Nnamdi Azikiwe University - Department of Accountancy ( email )

Awka, Anambra 23400
Nigeria
+2348063393668 (Phone)

Clementina Agbionu

Nnamdi Azikiwe University, Awka ( email )

Enugu-Onitsha Expressway
PMB 5025
Awka, DE Anambra State 234
Nigeria
08034876850 (Phone)

Juliet Obi

University of Nigeria Enugu Campus ( email )

Department of Accountancy
Box 15540, Enugu
Enugu, NC Enugu 234
Nigeria

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