EXPENSED HUMAN RESOURCES COST AND ITS INFLUENCE ON CORPORATE PRODUCTIVITY: A STUDY OF SELECTED COMPANIES IN NIGERIA

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ARZIZEH TIESIEH
ARZIZEH TIESIEH
σ
Dr. BASSEY
Dr. BASSEY
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BASSEY EYO and TAPANG
BASSEY EYO and TAPANG
α University of Calabar University of Calabar

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EXPENSED HUMAN RESOURCES COST AND ITS INFLUENCE ON CORPORATE PRODUCTIVITY: A STUDY OF SELECTED COMPANIES IN NIGERIA

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Abstract

This study examined the influence of Expensed Human Resources Cost (HRC) on corporate productivity. Human resources have been identified as one of the main sources of competitive advantage by many organizations in today’s economy. This is true not only of knowledge intensive organizations, which are based on services and Intangible outputs, but also increasingly of more traditional organizations, both in the private and public sectors. However, human resources are still not recognized in the reporting mechanisms, despite an interest dating back to the 1960s in techniques such as human resource accounting (HRA). In other to investigate the above issues, the researcher gathered data from ten (10) companies listed in the Nigeria Stock Exchange (NSE) with the aid of a questionnaire using an expost facto design. The study revealed that expensed human resources (remuneration, protection and dismissal/compensation) costs are important determinants of expensed human resources cost and does significantly influence corporate productivity.

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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

How to Cite This Article

ARZIZEH TIESIEH. 1970. \u201cEXPENSED HUMAN RESOURCES COST AND ITS INFLUENCE ON CORPORATE PRODUCTIVITY: A STUDY OF SELECTED COMPANIES IN NIGERIA\u201d. Global Journal of Management and Business Research - A: Administration & Management GJMBR-A Volume 12 (GJMBR Volume 12 Issue A5): .

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GJMBR Volume 12 Issue A5
Pg. 85- 91
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Crossref Journal DOI 10.17406/GJMBR

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This study examined the influence of Expensed Human Resources Cost (HRC) on corporate productivity. Human resources have been identified as one of the main sources of competitive advantage by many organizations in today’s economy. This is true not only of knowledge intensive organizations, which are based on services and Intangible outputs, but also increasingly of more traditional organizations, both in the private and public sectors. However, human resources are still not recognized in the reporting mechanisms, despite an interest dating back to the 1960s in techniques such as human resource accounting (HRA). In other to investigate the above issues, the researcher gathered data from ten (10) companies listed in the Nigeria Stock Exchange (NSE) with the aid of a questionnaire using an expost facto design. The study revealed that expensed human resources (remuneration, protection and dismissal/compensation) costs are important determinants of expensed human resources cost and does significantly influence corporate productivity.

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EXPENSED HUMAN RESOURCES COST AND ITS INFLUENCE ON CORPORATE PRODUCTIVITY: A STUDY OF SELECTED COMPANIES IN NIGERIA

Dr. BASSEY
Dr. BASSEY
BASSEY EYO and TAPANG
BASSEY EYO and TAPANG
ARZIZEH TIESIEH
ARZIZEH TIESIEH University of Calabar

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