A study of this nature present a number of data collection challenges. It requires as broad a sample as possible and at the same time requires each data point provide comprehensive information on both the organizational HRP system and firm-level performance. Thus, the entire staff of the 25 commercial banks in Nigeria formed the population for this study. In drawing the sample from the case study, a simple random sampling method was employ to eliminate bias and priority was given to the senior and middle level staff. In all, a total of 400 randomly selected respondents participated in the study. The choice of the banking sector was due to the leading role it plays in the Nigerian economy.