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Human Resource Accounting Practices and CorporatePerformance of The Listed Manufacturing ‎Companies in Nigeria

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This observational study finds HRA practices influence corporate performance metrics in manufacturing firms, suggesting the need for IFRS alignment.

The study reveals significant effects of human resource accounting practices on corporate performance metrics in manufacturing.
Regression analysis demonstrates that the Historical Cost Approach has the strongest positive impact on corporate performance measures.
Using a mixed-method approach, the study combines primary survey data and secondary information to analyze performance trends.
Inconsistent corporate performance trends indicate a gap in strategic alignment between human capital investments and outcomes.

Oyerogba et al. (2025) studied this question.

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This observational study finds HRA practices influence corporate performance metrics in manufacturing firms, suggesting the need for IFRS alignment.