THE IMPACT OF HUMAN RESOURCE ACCOUNTING ON THE PROFITABILITY OF A FIRM
ABSTRACT The crux of the study was to examine the impact of human resource accounting on the profitability of Access Bank of Nigeria Plc, from 2003 to 2012. Using the ordinary least square analytical technique, secondary data from Access Bank of Nigeria Plc were obtained. Findings revealed that there is a positive relationship between the indicators of human resource cost (training cost, development cost and number of staff) and the ...
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