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
Date Written: May 25, 2017
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: Suggested Citation