Impact Of Human Resources Accounting On Organizational Performance

Sharma, Asha

doi:10.9790/487x-0512531

Cited by 5 publications

(3 citation statements)

References 2 publications

(1 reference statement)

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…It encompasses two dimensions: one focusing on the product (narrow perspective) and the other encompassing assets and the organization as a whole (broader perspective). The system emphasizes continuous improvement in costs to achieve small, gradual but continuous enhancements in the production process (Sani & Allahverdizadeh, 2012). Its primary focus is on cost management to ensure that products not only meet but surpass customer expectations in terms of quality, functionality, and pricing, ultimately leading to improved profitability (Rof, 2012).…”

Section: Theoretical Frameworkmentioning

confidence: 99%

Untitled

2023

IJBMR

View full text Add to dashboard Cite

The study examined the effect of corporate overheard on the operational performance of firms in the Brewing Industry in Nigeria. The specific objectives of the study were to ascertain the effect of sales and marketing expenses, administrative expenses, and company income tax expenses on earnings per share of breweries in Nigeria. The study adopted an ex-post-facto research design, covering the period between 2015 and 2022. Secondary data were extracted from the annual reports and accounts of sampled breweries in Nigeria. Multiple regression techniques were used for test of hypotheses. The findings of the study indicate that sales and marketing expenses, administrative expenses, and company income tax expenses do not have a statistically significant effect on the earnings per share of breweries in Nigeria. These non-significant relationships suggest that variations in these expenses do not significantly impact the profitability and financial performance of breweries in terms of their earnings per share. These findings highlight the need for further exploration of other factors that may influence profitability in the brewing industry in Nigeria. The study therefore conclude that corporate overheads does not significantly affect operational performance of breweries in Nigeria. The implication of the finding is that there is a need for breweries in Nigeria to consider a broader range of factors beyond the studied expenses to enhance their profitability and operational performance. The study, therefore, recommends that breweries should consider incorporating additional financial performance indicators, such as return on assets, return on equity, and gross profit margin, to gain a comprehensive understanding of their financial performance and identify areas for improvement. In addition to financial indicators, breweries should focus on non-financial factors like product quality, customer satisfaction, brand reputation, and market share, as these can significantly impact profitability and overall competitiveness. Breweries should analyze all aspects of the value chain, including production, distribution, procurement, and overhead costs, to identify opportunities for cost optimization. Managing cost drivers effectively can improve cost efficiency and enhance financial performance.

show abstract

Section: Theoretical Frameworkmentioning

confidence: 99%

Untitled

2023

IJBMR

View full text Add to dashboard Cite

show abstract

“…Correlation coefficient was used as a method of data analysis. Findings revealed that there is a significant relationship between investment in human capital and firm financial performances Sharma (2012) focuses on the current practices in Human Resources Accounting and to measure the impact of HRA on organizational performance. Aim of the study was to reveal the roles and contribution of human resources, to measure and valued HRA.…”

Section: Review Of Empirical Studiesmentioning

confidence: 99%

Effect of Human Resources Accounting on Performance of Listed Deposit Money Bank in Nigeria

Ogwuche¹,

David²,

Ojochogwu³

2022

JAFM

View full text Add to dashboard Cite

This study investigated the effect of human resource accounting on the performance of Deposit Money Banks listed on the Nigerian Stock Exchange. Specifically, the study examined the effect of staff remuneration, staff training and cost of health care with safety of staff on the performance of Deposit Money banks in Nigeria. The study adopted the ex-post facto research design. Data were sourced from annual published accounts of Deposit Money Banks listed on the Nigerian Stock Exchange for the period 2015-2019. Descriptive statistics and correlation were used in the analysis of data. Multiple regression analysis was further used to test the hypotheses at 5% level of significance. Findings from the investigation revealed that; staff remuneration with cost of health care and safety have no significant effects on market value using TQ while cost of staff training has a significant effect on market value of a listed deposit money bank using TQ. The study therefore recommended the need for staff remuneration to be improved so that banks staff can put in their best in other to achieve better performance

show abstract

“…Secara teoritis, akuntansi SDM dapat meningkatkan kinerja perusahaan melalui produktivitas karyawan dan pengambilan keputusan di area manajemen SDM (Sharma, 2012 …”

Section: Jurnal Akuntansi Vol 6 No 1 Juni 2018unclassified

Pengungkapan Akuntansi Sumber Daya Manusia dan Kinerja Keuangan Perusahaan

Suranta¹,

2018

View full text Add to dashboard Cite

INFO ARTIKEL PENDAHULUANDalam perkembangan dunia usaha yang semakin pesat ini, perusahaan mulai memperhitungkan keterlibatan aset tidak berwujud, terutama sumber daya manusia, dalam proses operasional perusahaan. Keberadaan sumber daya manusia (SDM) merupakan suatu keharusan bagi setiap bisnis. SDM pada suatu bisnis memegang peranan yang sangat penting, baik dalam operasional bisnis maupun pencapaian tujuan dari bisnis tersebut.Keberhasilan perusahaan tergantung pada kemampuan sumber daya manusia mengelola sumber daya lainnya (Bassey dan Tapang, 2012). Hal ini dikarenakan semua perencanaan stategis maupun pelaksanaan teknis, seperti perencanaan, pelaksanaan, implementasi, pengelolaan maupun pengontrolan, semuanya dimulai dari pemikiran dan kemampuan SDM (Rao, 2013). Selain itu,

show abstract

Impact Of Human Resources Accounting On Organizational Performance

Cited by 5 publications

References 2 publications

Untitled

Untitled

Effect of Human Resources Accounting on Performance of Listed Deposit Money Bank in Nigeria

Pengungkapan Akuntansi Sumber Daya Manusia dan Kinerja Keuangan Perusahaan

Contact Info

Product

Resources

About