Human resources are the people who make up the workforce of an organization, business sector, or economy. “Human capital” is sometimes used synonymously with “human resources”, although human capital typically refers to a more narrow view (i.e., the knowledge the individuals embody and economic growth). Likewise, other terms sometimes used include “manpower”, “talent”, “labour”, “personnel”, or simply “people”. Every organization is made up of two major components the human and material resources. Without suitable and adequate human and material resources, the objectives of any organization will be difficult to achieve. Human and material resources are input into the system through process in order to achieve the desired output. Human and material resources are important because it comprises the workforce of organizations. Human resource (HR) managers in Nigeria are involved with recruitment, training, career development, compensation and benefits, employee relations, industrial relations, employment law, compliance, disciplinary and grievance issues, redundancies etc.