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Human Resource Development Mechanism and the Performance of Public Sector Accountants' in Nigeria

並列摘要


The study examines human resource development on the performance of public sector accountants' in Nigeria. The quality of accountants' available is a function of reliable and acceptable financial reporting framework that will improve productivity in the public sector. This can only be achieved through an effective and efficient human resource development structure. To achieve the objective of the study, primary and secondary data were used. The primary data was obtained through a well structured questionnaire administered to one hundred and nineteen public sector accountants in Bayelsa State and the data obtained were analysed with econometric models of multiple regression, granger causality test and diagnostic test. The Cronbach's alphas model was used to verify the reliability of the instrument. The study found that job training, performance appraisal, career planning and reward employee welfare was positively related to productivity of public sector accountants' in Nigeria. Based on these findings, the implications for human resource development mechanism practice and recommendations were discussed.

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