Open Access Open Access  Restricted Access Subscription Access

Human Resource Accounting and Performance of Employees of Non-Profit Oriented Organizations in Osun State, Nigeria.

Oroge. Caleb. A

Abstract


The study inspected the effect of salary costs on performance of Public workers in Osun State, Nigeria; evaluates the effect of incentives costs on performance and examined the impact of welfare costs on performance of the respondents. The respondents were purposefully sampled and the primary and secondary data used for the study were analyzed with Ordinary Least Square Regression (OLS). Results revealed that only HRA-maintenance costs (salary costs) have positive and significant effect on performance as opposed to both incentive costs and welfare costs which did not. HRA-maintenance costs indices collectively exerted significant effect on performance.


Full Text:

PDF

References


Adetoso, A. J. Akesinro, S. A. &Oladejo, K. S. (2012). “Human Capital Development and Economic Growth: A Lesson from Nigeria. Journal of Economics and Sustainable Development, 3(12),139-143, ISSN 2222-1700 (Paper) ISBN 22222-2855 (Online).

Adewoye, J., O., Oroge, C., A., & Agboola, O., S. (2024). Human Resource Accounting and Performance of Civil Servant in Osun State, Nigeria. Journal of Management Sciences Research, 2(1), 37-47.

Akinjare, Y. S., Idowu, M. A. & Sule, T. O (2019). The Impact of Human Resource Accounting (HRA) on the Performance of Nigerian Firms. JABU International Journal of Social and Management Sciences, 7(1), 251-263.

Amahalu, N., N., Agbionu, E., C., & Obi, C., J. (2017). Effect of Human Resource Accounting on Profitability of Selected Quoted Telecommunication Firms in Nigeria. Contemporary Issues in Business Management. SCOA Heritage Publishers Nigeria Limited. Pages, 410 – 443.

Ananda, D., G., & Kavitha, C (2019). A Study on Human Resource Accounting (HRA), Paradigm in the field of Accounting by considering Human Resource as asset of an Organization. International Journal in Management and Social Sciences, 7(6),70-75.

Aquilino, F., Elisabete G.S., F.,& João, P., C., F., T. (2017). Organizational Performance Measurement and Evaluation Systems in Smes: The Case of the Transforming Industry in Portugal. Centro De Estudos e FormacaoAvancadaEmGestoo e Economia (CEFAGE Working Paper), 1-25. www. Cefage.euvora.pt

Asha, S. (2012). Impact of Human Resources Accounting on Organizational Performance. Journal of Business and Management, 5(1), 25-31.

Asika, E., R., Chitom, J., R. and Chelichi, I., F. (2017). Appraisal of Human Resource Accounting on Profitability of Corporate Organization. Economics, 6, 1-10. doi: 10.11648/j.eco.20170601.11

Bader, A. (2017). Human Resources Accounting: Concepts, Objectives, Models and Criticism. Global Journal of Human Resource Management,5(7), 1-10, Published by European Centre for Research Training and Development UK (www.eajournals.org) 1 ISSN 2053-5686(Print), ISSN 2053-5694(Online).

Bullen, M. L., & Eyler, K. (2010).Human Resource Accounting and International Developments: Implications for Measurement of Human Capital.Journal of International Business and Cultural Studies, 1(1),1-16.


Refbacks

  • There are currently no refbacks.