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Human Resource Accounting Policies and Practices: A Case Study of the Nigerian Banking Sector
Finance & Accounting
Pages 5 (1255 words)
Human Resource Accounting Policies and Practices: A Case Study of the Nigerian Banking Sector Table of Contents Introduction 3 Understanding and Importance of Human Resource Accounting 3 Brief Overview of Nigeria and its Banking Sector 5 Human Resource Practices in Nigerian Banking Sector 7 Conclusion 8 Reference 9 Introduction The management practices and concept in the post-modern era have been changed significantly…
The increasing importance and evolving role of HR is due to the changing views and structure of post-modern organisation. Traditionally, the business owner used to perceive the employees as a cost to business; whereas, now, they believe that costs to employees are very significant investment. In recent times, a number of theories and concepts have been developed for the betterment of human resources in order to increase the productivity, efficiency and effectiveness of the organisation for a success in the long run. Understanding and Importance of Human Resource Accounting Human resource accounting (HRA) is one of the most evolving and useful concept in the human resources management. HRA can also be termed as a method for assessing the performance of human resource management. This concept has been derived on the basis of financial accounting where the focus is on the management of financial capital. ...
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