摘要:In spite of the growing style of literature on strategic Human Resource Management and the undeniable opinion connecting SHRM to organizational performance, empirical research has produced varied results. Addressing these challenges, this study examines the influence of strategic human resource management on intangible firm performance. Data collected from 250 SMEs in Lagos Nigeria was analyzed. Overall, the result showed that SHRM practices has a positive relationship with intangible performance except for knowledge sharing which show no relationship. The findings suggest that not all SHRM practices significantly influence firm performance. Implications of the results for managers as well as researchers were also discussed.