First-Generation Accounting Systems for Human Resource Costs

Accounting from the very beginning is confined to record only those business transactions which can be expressed in monetary terms. This study seeks to empirically investigate the relationship between human resource costs and financial performance of quoted companies in Nigeria. Panel data on different types of human resource costs and financial performance spanning from 2016-2017 were collected from financial reports and accounts of quoted companies on Nigeria stock exchange and federal Inland Revenue Service. Ordinary Least Square Multiple Regression, Auto Regressive Lag. Augmented Dickey-Fuller, Co-integration test, Granger Causality Test, Error Correction Model was used in analyzing the data with the aid of E-view version 12. The empirical results indicate that human resource cost significantly relate to financial performance, explaining about 80.1% of the total variation in revenue, human resource accounting were found to significantly relate to financial performance. The study conclude that human resource cost relate positively and significantly to financial performance and recommends that Management should not recruit more staff and should consider retaining only efficient staff, this implies that insurance firms should downsize their number of staff and focus on training and re-training of the most efficient members of staff. Management should make retirement benefits attractive so as to attract best brains to their respective firms, and there should be a well-coordinated program for staff development if the firm’s profitability and performance are desired to increase positively.

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EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH: PERAN MODERASI SISTEM PENGENDALIAN INTERN PEMERINTAH

Current: Jurnal Kajian Akuntansi dan Bisnis Terkini ◽

10.31258/jc.2.2.319-338 ◽

2021 ◽

Vol 2 (2) ◽

pp. 319-338

Author(s):

Nana Santika ◽

Taufeni Taufik ◽

Devi Savitri

Keyword(s):

Control System ◽

Human Resource ◽

Internal Control ◽

Financial Management ◽

Employee Performance ◽

Financial Accounting ◽

Primary Data ◽

Accounting System ◽

Accounting Systems ◽

Internal Control System

This study aims to determine the effect of employee performance, regional financial accounting systems, and human resource competencies on the effectiveness of regional financial management which is moderated by the government's internal control system. This research was conducted at Pelalawan District OPD. The data used in this study are primary data that is a questionnaire. The population in this study were employees who worked at the Regional Apparatus Organization in Pelalawan Regency. This study uses purposive sampling. Of 81respondent who participated indicate that: Employee performance and the regional financial accounting system influence the effectiveness of regional financial management but Human resource competence does not affect the effectiveness of regional financial management. The government's internal control system can moderate the effect of employee performance, the regional financial accounting system, and human resources on the effectiveness of regional financial management.

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Human resource costs and patient time affected by the delivery of chemotherapy and neutropenia management

Journal of Clinical Oncology ◽

10.1200/jco.2004.22.90140.6060 ◽

2004 ◽

Vol 22 (14_suppl) ◽

pp. 6060-6060

Author(s):

B. V. Fortner ◽

T. A. Okon ◽

L. Zhu ◽

K. Tauer ◽

K. Moore ◽

...

Keyword(s):

Human Resource ◽

Resource Costs

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Fuzzy Set Qualitative Comparative Analysis on the Adoption of Environmental Practices: Exploring Technological- and Human-Resource-Based Contributions

Mathematics ◽

10.3390/math9131553 ◽

2021 ◽

Vol 9 (13) ◽

pp. 1553

Author(s):

Lucía Muñoz-Pascual ◽

Carla Curado ◽

Jesús Galende

Keyword(s):

Information Technology ◽

Organizational Learning ◽

Human Resource ◽

Firm Size ◽

Educational Level ◽

Technology Support ◽

Learning Capability ◽

Environmental Practices ◽

Resource Costs ◽

Information Technology Support

Our main objective was to analyze which paths can lead to the adoption of environmental practices (PRAC) in firms, for which we developed three original alternative research models. Model 1 involves five sources for the adoption of environmental practices: human resource costs, organizational learning capability, firm size, manager educational level and manager experience. Model 2 adopts five sources for PRAC: human resource costs, information technology support, firm size, manager educational level and manager experience. Finally, Model 3 adopts six sources for PRAC: human resource costs, organizational learning capability, information technology support, firm size, manager educational level and manager experience. Therefore, Model 1 uses the organizational learning capability for PRAC, Model 2 uses the information technology support for PRAC and Model 3 uses both organizational learning capability and information technology support for PRAC. We used a fuzzy set qualitative comparative analysis on 349 small- and medium-sized Portuguese firms in twelve industrial sectors. The results show that organizational learning capability (OLC) and information technology support (ITS) are important sources for the development of PRAC. In this line, the three research models show that there are different pathways that lead to PRAC. These research models also show pathways that lead to the absence of PRAC. Therefore, the qualitative findings show the relevancy of OLC and ITS to PRAC. In addition, our findings indicate that, by focusing on variables such as OLC, a firm can find more paths that lead to PRAC. Additionally, with the combination of OLC and ITS, it must be taken into account that only developing ITS without OLC is riskier when obtaining PRAC.

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