Articles

Browse our published research articles

23 articles
21
Research Article

Reconceptualising Human Resource Accounting for Shareholder Wealth Maximization A Theoretical Perspective

Abdulkadir Ahmed Hammayo*, Riku Biki Riku

This study presented a conceptual study on the relationship between human resource accounting and wealth maximization. The study is based on the modern approach that views human resource accounting as an asset unlike the traditional approach which views human resource accounting as an expenditure. The study is mostly based on literature review, research papers, and materials of professional accoun...

Jul, 2025 pp. 226-237
22
Research Article

Budgetary Control Techniques and Performance Management in Plateau State University Bokkos, Nigeria

Ishaku Longji Jan*, Bako Elisha Danazumi, Patience Sendi, Yohanna G. Jugu, Damul Mikat Bulus

This study examined the relationship between budgetary control techniques and performance management in Plateau state University Bokkos. Nigeria. The study employed a field survey that is cross-sectional. The population of the study consists 60 staff in the bursary and audit department of Plateau State University of Bokkos and a sample size of 52 using Krejcie and Morgan (1970) sample size determi...

Jul, 2025 pp. 238-254
23
Research Article

Effect of Harmonious Work Passion on Unethical Pro-Organizational Behavior in Selected Commercial Banks in Abuja Metropolis, Nigeria.

Samuel Oluwashogo Oyediran*, Danjuma Nanfa Kusa

The growing emphasis on employee engagement and passion in today's competitive work environment necessitates a deeper exploration of its potential ethical implications. This study explores the impact of harmonious work passion on unethical pro-organizational behavior within selected commercial banks in the Abuja metropolis, Nigeria. Utilizing an explanatory design and a quantitative approach, data...

Jul, 2025 pp. 255-268