HUMAN RESOURCE ACCOUNTING AND FINANCIAL PERFORMANCE OF QUOTED DEPOSIT MONEY BANKS
The paper examined the effect of human resource accounting) and on the financial performance of Deposit Money Banks (DMBs)in Nigeria. Other objectives of the study were to determine the influence of HRA on capital employed and to appraise the influence of HRA on return on capital employed. Secondar...
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| Format: | Article |
| Language: | English |
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Federal University Wukari
2024-09-01
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| Series: | International Studies Journal |
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| Online Access: | https://wissjournals.com.ng/index.php/wiss/article/view/461 |
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| _version_ | 1823860863938854912 |
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| author | CECILIA ADURAYEMI ADU TEMITOPE VICTOR OLOMOLA |
| author_facet | CECILIA ADURAYEMI ADU TEMITOPE VICTOR OLOMOLA |
| author_sort | CECILIA ADURAYEMI ADU |
| collection | DOAJ |
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The paper examined the effect of human resource accounting) and on the financial performance of Deposit Money Banks (DMBs)in Nigeria. Other objectives of the study were to determine the influence of HRA on capital employed and to appraise the influence of HRA on return on capital employed. Secondary source of data was adopted for this study and ten quoted deposit money banks were selected through random sampling technique while the data were analyzed using regression analytical method. It was found out that salaries and wages, training, health and safety had significant positive influence on capital employed of deposit money banks in Nigeria and salaries and wages, training, health and safety had significant positive influence on return on capital employed. This study therefore concluded that human resource accounting improved financial performance of deposit money banks. The study suggested for the management of deposit money banks to improve the general welfare of their employees through improved salaries and wages, better training and enhanced health and safety in order to improve their financial performance.
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| format | Article |
| id | doaj-art-821e524ac30a420798c5a1c9c7afe05d |
| institution | Kabale University |
| issn | 2756-4649 |
| language | English |
| publishDate | 2024-09-01 |
| publisher | Federal University Wukari |
| record_format | Article |
| series | International Studies Journal |
| spelling | doaj-art-821e524ac30a420798c5a1c9c7afe05d2025-02-10T09:59:59ZengFederal University WukariInternational Studies Journal2756-46492024-09-0186HUMAN RESOURCE ACCOUNTING AND FINANCIAL PERFORMANCE OF QUOTED DEPOSIT MONEY BANKSCECILIA ADURAYEMI ADU0TEMITOPE VICTOR OLOMOLA1CRAWFORD UNIVERSITY, OGUN STATECRAWFORD UNIVERSITY, OGUN STATE The paper examined the effect of human resource accounting) and on the financial performance of Deposit Money Banks (DMBs)in Nigeria. Other objectives of the study were to determine the influence of HRA on capital employed and to appraise the influence of HRA on return on capital employed. Secondary source of data was adopted for this study and ten quoted deposit money banks were selected through random sampling technique while the data were analyzed using regression analytical method. It was found out that salaries and wages, training, health and safety had significant positive influence on capital employed of deposit money banks in Nigeria and salaries and wages, training, health and safety had significant positive influence on return on capital employed. This study therefore concluded that human resource accounting improved financial performance of deposit money banks. The study suggested for the management of deposit money banks to improve the general welfare of their employees through improved salaries and wages, better training and enhanced health and safety in order to improve their financial performance. https://wissjournals.com.ng/index.php/wiss/article/view/461human resource accountingsalary and wagestrainingreturn on capital employedfinancial performance |
| spellingShingle | CECILIA ADURAYEMI ADU TEMITOPE VICTOR OLOMOLA HUMAN RESOURCE ACCOUNTING AND FINANCIAL PERFORMANCE OF QUOTED DEPOSIT MONEY BANKS International Studies Journal human resource accounting salary and wages training return on capital employed financial performance |
| title | HUMAN RESOURCE ACCOUNTING AND FINANCIAL PERFORMANCE OF QUOTED DEPOSIT MONEY BANKS |
| title_full | HUMAN RESOURCE ACCOUNTING AND FINANCIAL PERFORMANCE OF QUOTED DEPOSIT MONEY BANKS |
| title_fullStr | HUMAN RESOURCE ACCOUNTING AND FINANCIAL PERFORMANCE OF QUOTED DEPOSIT MONEY BANKS |
| title_full_unstemmed | HUMAN RESOURCE ACCOUNTING AND FINANCIAL PERFORMANCE OF QUOTED DEPOSIT MONEY BANKS |
| title_short | HUMAN RESOURCE ACCOUNTING AND FINANCIAL PERFORMANCE OF QUOTED DEPOSIT MONEY BANKS |
| title_sort | human resource accounting and financial performance of quoted deposit money banks |
| topic | human resource accounting salary and wages training return on capital employed financial performance |
| url | https://wissjournals.com.ng/index.php/wiss/article/view/461 |
| work_keys_str_mv | AT ceciliaadurayemiadu humanresourceaccountingandfinancialperformanceofquoteddepositmoneybanks AT temitopevictorolomola humanresourceaccountingandfinancialperformanceofquoteddepositmoneybanks |