**Abstract**

Leveraging attribution theories, this chapter examines the role of employees' cognitions in the HR implementation process in Nigeria. This study relies on secondary sources such as journal articles, textbooks and public service reforms to review the current state of HR practice. This review shows that while there is a continuous evolvement of HRM practices in Nigeria, its effectiveness to contribute to the strategic value of both public and private sector organisations is countered by socio-cognitive factors. Moreover, the analysis reveals different patterns of causal attributions in how workers interpret the goals of HR practices due to socio-cultural and economic factors that are unique to the Nigerian context. This chapter contributes to the international debates about the integration of contextual factors and HR processes in the conceptualisation of HRM effectiveness. The limitations of this review are discussed as well as the implications for future HR research.

**Keywords:** Nigeria, HR implementation, attribution theories, paternalism, ethnicity
