Impact of Human Resource Accounting on Organisational Performance of Desposit Money Banks in Nigeria(lagos State)

Student: Bunmi Funmilayo Adejugbe (Project, 2025)
Department of Accounting
Bamidele Olumilua University of Edu. Science and Tech. Ikere Ekiti, Ekiti State

Abstract

This study investigated the effect of human resource accounting information on the performance
of Deposit Money Banks. Specifically, the study examined the effect of staff remuneration, staff
ursining 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. Descriptive statistics and correlation were used in
the analysis of data. Multiple regression analysis was further used to test the hypotheses at 5%
jevel 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 OP while cost of stat!
training has a significant effect on market value of a listed deposit money bank using OP. 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

Keywords
impact human resource accounting organisational performance desposit money banks nigeria
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