Covid-19 Pandemic: Implication on Human Resource Accounting Practices

Authors

  • Kayode Samson Oladejo Department of Accounting, Joseph Ayo Babalola University, Ikeji-Arakeji, Osun State, Nigeria.
  • Roseline M. Ojokuku Department of Management and Accounting, Ladoke Akintola University of Technology, Ogbomoso, Nigeria.

Keywords:

Covid-19, Pandemic, Human Resource Accounting, Labour Turnover

Abstract

Covid-19 Pandemic is the new dilemma of the world forcing the whole world into a standstill. Quarantine and lockdown became the order of the day causing so many organizations into abrupt halt. As a result of this, cash flow became a problem which causes many organization to reduce the number of their Human Resource. Disengagement of qualified Human Resource serves as threat to the survival of the organization even after the end of the Pandemic. This study explore the need for Human Resource Accounting practices to make informed decision regarding HR especially during the crisis of this nature. The study recommend the need for each organization to adopt HRA practices in order to enable them to make informed decision about HR disengagement during a crisis like this to remain in business. 

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Published

2020-12-31

How to Cite

Oladejo, K. S., & Ojokuku, R. M. (2020). Covid-19 Pandemic: Implication on Human Resource Accounting Practices . International Journal of Intellectual Discourse, 3(2). Retrieved from https://www.ijidjournal.org/index.php/ijid/article/view/819

Issue

Vol. 3 No. 2 (2020): December

Section

Articles