TY - JOUR AB - This work shows the importance of evaluating the efficiency of the human resource management system in the analysis of transfer/adaptation costs of human resources practices in multinational enterprises. In addition to the cost factors that have traditionally been considered, system cost and opportunity cost are examined. Concretely, I propose to estimate the latter in accordance with the quality of the human resources function and conclude that the optimum strategic option would depend on the effectiveness of the system as a source of competitive advantage. VL - 6 IS - 1 SN - 1536-5433 DO - 10.2753/JMR1536-5433060104 UR - https://doi.org/10.2753/JMR1536-5433060104 AU - Lertxundi Aitziber PY - 2008 Y1 - 2008/01/01 TI - Transfer of HRM Practices to Subsidiaries: Importance of the Efficiency of the HRM System T2 - Management Research: Journal of the Iberoamerican Academy of Management PB - Emerald Group Publishing Limited SP - 63 EP - 73 Y2 - 2024/03/29 ER -