Department of Accounting

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Browsing Department of Accounting by Author "Abimbola Adejoju OLANIYI"

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    HumanResource Accounting and Financial Performance of Listed Information Communication Technology Companies in Nigeria
    (Lead City University, Ibadan, 2024-12) Abimbola Adejoju OLANIYI
    This study examined the relationship between the Human Resource Accounting (HRA) and financial performance of listed Information Communication Technology (ICT) companies in Nigeria using all nine (9) ICT companies listed on the Nigerian Exchange Group as at December 2022 as both population and sample. A descriptive research design was adopted for the study and collection of data was done using secondary sources. The study is supported with three theories: Human capital theory, Resource–based theory, and dynamic capabilities with human capital theory as the anchor. To achieve the objectives of the study, financial reports of ICT companies listed on the Nigerian Exchange Group as of 2022 were collected for the period of ten years (2013-2022). Purposive sampling technique was used to determine the sample size. Quantitative data collected were analyzed using descriptive and inferential statistics. The findings revealed number of employees significantly varies on human capital efficiency (R = .879, R2 = .772, DW = .603, F = 298.714, B = .077, t = 17.283, p (0.00) < 0.05), there is significant variation in organizational profitability due to gross staff costs (R = .591, R2 = .349, DW = 1.408, F = 47.195, B = .499, t = 6.870, p (0.00) < 0.05), HRA-related costs do not influence return on asset (R = .040, R2 = .002, DW = 2.062, F = .139, B = 6.73E-08, t = .373, p (0.710) > 0.05), and HRA-related costs do not influence return on equity (R = .149, R2 = .022, DW = .249, F =2.007, B = 5.95E-09, t = 1.417, p (0.160) > 0.05). The study recommends that firms in ICT sector in Nigeria should invest more in human resources to enhance their productivity and competitiveness. Keywords: HRA (Human Resources Accounting), ICT (Information Communication Technology) Word Count: 286