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2020, vol. 22, br. 3, str. 221-233
Da li upravljanje zaradama vrši pritisak na prinos na ukupnu imovinu i kapital preduzeća - studija slučaja Podsaharske Afrike
aDelta State University, Faculty of the Social Sciences, Department of Accounting and Finance, Abraka, Nigeria
bNiger Delta University, Faculty of Management Sciences, Department of Accounting/Finance, Amassama, Nigeria

e-adresaedesirioracle@yahoo.com
Sažetak
Uprkos stanovištima izloženim u prethodnim studijama, koje su se bavile pitanjem upravljanja zaradama, nije urađena nijedna studija u kojoj bi se istraživala pitanja da li upravljanje zaradama vrši pritisak na prinos na ukupnu imovinu i kapital preduzeća, a naročito ne postoji nijedna studija koja bi se tim pitanjem bavila u kontekstu Podsaharske Afrike. Izvodeći zaključke iz postojećih modela za upravljanje zaradama, u ovom radu je razvijen jedan drugačiji model upravljanja zaradama, koji se razlikuje od modela korišćenih u ranijim studijama, a koji se, možda, uklapa u specifičnosti miljea Podsaharske Afrike. Podaci su pribavljeni iz baze podataka Berze zemalja Podsaharske Afrike, upotrebom statističke tehnike stalnih i nasumičnih efekata. Koristeći predloženi model za upravljanje zaradama, studija dolazi do intrigantnih rezultata, koji, moguće je, doprinose saznanjima i daju svoj doprinos literaturi, bez obzira na činjenicu da upravljanje zaradama vrši značajan pritisak na performanse preduzeća. Štaviše, upravljanju zaradama se pridaje veliki značaj u Južnoj i Zapadnoj Africi, dok mu se Mali značaj pridaje u Istočnoj Africi. Zanimljivo je to što se u studiji došlo do saznanja o tome da veličina preduzeća igra vitalnu ulogu u posredovanju u vezi između upravljanja zaradama i performansi preduzeća koja posluju u Podsaharskoj Africi.
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O članku

jezik rada: engleski
vrsta rada: izvorni naučni članak
DOI: 10.5937/ekonhor2003221O
primljen: 22.09.2020.
prihvaćen: 18.12.2020.
objavljen onlajn: 25.12.2020.
objavljen u SCIndeksu: 29.12.2020.
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