Abstract
Human resource management (HRM) is the most sustainable competitive advantage of the firm. The study examines the impact of strategic human resource management on tangible firm performance. Therefore, to test this relationship, the study employs cross sectional approach to collect data from a sample of 250 SMEs in Lagos Nigeria. Using multiple regressions, the result shows that strategic human resource management (SHRM) has a significant positive influence on tangible performance. Base on the aforementioned result, the study recommended that implementing these sets of practices within SMEs can induce firms to perform better.

SOLOMON OZEMOYAH UGHEOKE, MOHD FAIZAL MOHD ISA, WAN SHAKIZAH WAN MOHD NOOR. (2014) Assessing the Impact of Strategic Human Resource Management on Tangible Performance: Evidence from Nigerian SMEs, International Review of Management and Business Research, Volume 3, Issue 2.
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