This study aimed at examining the influence of human resources cost on corporate productivity. Human resources have been identified as one of the main sources of competitive advantage by many organizations in today’s economy. In other to investigate the above issue, the researcher gathered data from ten (10) companies listed in the Nigerian Stock Exchange with the aid of a questionnaire using an ex-post facto design. The study revealed that acquisition and development costs are important determinants of human resources cost and does significantly influence corporate productivity. Conclusively, human resources cost approach to corporate performance measurement which have gained substantial attention and use in recent years provides further opportunities for utilization of human resource accounting measures. The study recommended that companies should use career management programs to assist their employees in career planning.
This study aims at determining the influence of social responsibility cost on the profitability of Nigerian banks. In order to control environmental cost and the impact of the potential hazards presented by the operations of firms in the banking industry, such firms usually strive to act socially responsible ways. The study made used of an exploratory research design and data were collected from five Nigerian banks through secondary sources and analyzed using the Ordinary Least Square (OLS) method. The study revealed that there is a negative influence between social cost and pollution cost on profitability. Conclusively, social responsibility cost is as vital as all other liabilities of the banks, and it requires proper management. It is recommended that the Financial Reporting Council (FRC) of Nigeria should collaborate with other professional bodies, the academia and other stakeholders to produce a standard on social responsibility accounting and should ensure there is compliance and transparency in the process
This study aimed at determining the extent to which human capital cost influences gross domestic product in Nigeria. Hitherto, human resource was treated as expenses and written off in profit and loss account. No recognition was given to the skills of labour in human resource accounting and recently in intellectual capital. The research adopted a survey design for the study. The data collected were tabulated and analyzed using the Ordinary Least Square (OLS). The study revealed that human capital costs mirrored by acquisition, development, remuneration and protection costs do affect significantly gross domestic product in Nigeria. The study recommended that there is urgent need for the installation and maintenance of total quality management in Nigeria to enable it remains competitive in the global market. This is because employee's education, training and development are the key vehicle for building the economy and employee's capabilities. Finally, government should try to understand and appreciate the value of human capital as it is the most important determinant of it success.
The research surveyed environmental operations review and stakeholders’ wealth of extracting firms taking evidence from Nigeria. The purpose was to consider the effect and necessities of environmental evaluation toward enhancement and maximization of the wealth of the stakeholders of extracting firms obtaining facts from Nigeria. The survey methodology and ex-post-facto design were adopted and material pieces of evidence needed for the validation of the propositions made in the exploration were gathered from both primary and secondary sources, and appropriate statistical techniques were applied in examining the raw material pieces of evidence. The domino effect and findings exposed that environmental operations review is greatly connected to the stakeholders’ wealth in the extracting firms. Consequently, the elements of environmental operations review ought to be reflected in making a decision concerning stakeholders’ wealth of extracting firms because it is appropriate that establishments put up with their stakeholders’ wealth in the midst of environmental defies. Finally, as originality/value, it was advocated and backed that extracting firms ought to display facts on environmental costs in their financial statements. This is obligatory in ensuring that environmental overhead besides environmental conservation is guaranteed towards ecological and green nourishment and sustenance.
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