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The relationship between human resource accounting and humanresource management is examined. Can HRA be used by personnelspecialists to enhance the importance of the HRM…
The relationship between human resource accounting and human resource management is examined. Can HRA be used by personnel specialists to enhance the importance of the HRM function? Should this opportunity be grasped by such specialists, actively engaging in the development of systems of HRA within their organisations? Or is HRA the vehicle which may bring forward the take over of HRM by the accountancy profession?
A piece of action research is presented into the area of managerialdecision making on the subject of employee resourcing. Specifically, thedevelopment and application of…
A piece of action research is presented into the area of managerial decision making on the subject of employee resourcing. Specifically, the development and application of an “employee resourcing accounting system” (ERAS) to a particular group of pub managers employed by Greene, King and Sons, plc, a regional brewer located in East Anglia, is discussed.
A discussion is presented of the elements inHuman Resource Planning and how they can beincorporated into a common denominator of costs.This is the framework for a report…
A discussion is presented of the elements in Human Resource Planning and how they can be incorporated into a common denominator of costs. This is the framework for a report on a study of loss and recruitment of nurses in a typical district general hospital and analysis of the nurse labour market in the light of future developments proposed for the NHS.
The principles of stock control are used to show how they can beusefully applied to employee resourcing. A computerised simulation modelis presented which gives personnel…
The principles of stock control are used to show how they can be usefully applied to employee resourcing. A computerised simulation model is presented which gives personnel specialists the opportunity to be proactive, allowing them to determine the most appropriate employee‐resourcing strategy, whether this is a system based on periodic review, acquisition of batches of employees of a fixed size or of variable size, or even through the almost universally applied strategy of reactive acquisition.
Over the years, there have been many words written on the subject of labour turnover. Many models have been put forward to understand the phenomenon and to provide a basis…
Over the years, there have been many words written on the subject of labour turnover. Many models have been put forward to understand the phenomenon and to provide a basis for its diagnosis and analysis. A variety of measures of labour turnover have been developed to assist in this analysis. Standard measures have concerned stability, survival and the propensity to leave relating to a wide range of factors either individual, organisational or societal. Most of these measures have been developed so that the user, usually the personnel specialist, can better appreciate the phenomenon and then improve the chances of diagnostic success in reducing labour wastage.
The purpose of this paper is to use a marketing segmentation approach based upon attitudes and perceptions of centrality, trust, communication, conflict resolution…
The purpose of this paper is to use a marketing segmentation approach based upon attitudes and perceptions of centrality, trust, communication, conflict resolution, benefits and satisfaction to create a typology of network members specifically for entrepreneurs as actors in entrepreneurial business networks.
The paper uses a survey of individuals drawn from six entrepreneurial networks located within West Wales and South‐East Ireland. Initial analysis utilised exploratory factor analysis, which was then used as a base for cluster analysis. Validity was established using ANOVA (continuous data) and Chi‐square (categorical data) tests, while reliability was examined through Cronbach alphas.
The findings indicate that a four segment structure existed. Each of the four segments were found to be significantly different regarding attitudes towards centrality, trust, communication, conflict resolution, benefits and satisfaction. The four network member segments are: Benefiters, Doubters, Shadows and Leaders.
The main limitation of this research is the sample size. Consequently, the implications are somewhat limited and more work is required to validate these findings. Further research is needed to test if the segments are generalisable.
The research is an initial attempt to segment actors in entrepreneurial networks through the use of market segmentation. The work creates a pathway for further investigations into this area using the segmentation framework.
Looks at the general issue of prescriptive and descriptive approaches tomanagement research, and the tensions that exist between these twoapproaches. Considers these…
Looks at the general issue of prescriptive and descriptive approaches to management research, and the tensions that exist between these two approaches. Considers these issues with particular reference to human resource accounting.
The second of two articles, looks at how a simulation methodology wasused to explore the relationship between two prescriptive models ofhuman resource accounting – the…
The second of two articles, looks at how a simulation methodology was used to explore the relationship between two prescriptive models of human resource accounting – the replacement cost model (RCM) and the stochastic rewards valuation model (SRVM). Investigates not only the operationalization of the two models, but also the reasoning used by managers in determining or arriving at the data. Goes on to discuss the general benefits and limitations of simulation methodologies and how they relate to prescriptive and descriptive approaches to the study of management.
In recent years, organisations around the world have been seriously affected by a range of economic, political and social upheavals that have gathered momentum in most…
In recent years, organisations around the world have been seriously affected by a range of economic, political and social upheavals that have gathered momentum in most parts of the globe. The viability of the conventional (pyramidal) organisational structures is being challenged in conjunction with major shifts in the roles of mid and top managers. In many countries, the pace of the above socio‐economic events and uncertainties is happening at an unprecedented pace. Some markets are showing signs of potential gigantic expansions while others (historically prosperous) are on the verge of complete collapse (Dent, 1991). In responding to the socio‐economic challenges of the nineties, organisations (across the board) have resorted to dismantling the conventional pyramidal structure and adopting so‐called “leaner” structures (see Zeffane, 1992). The most common struggle has been to maintain market share in an economic environment increasingly characterised by excess labour supply (Bamber, 1990; Green & Macdonald, 1991). As organisations shifted their strategies from “mass production” to “post‐fordism” (see, for example Kern and Schumann, 1987), there has been a significant tendency to emphasise flexibility of both capital and labour in order to cater for the niche markets which are claimed to be rapidly emerging, world‐wide. This has resulted in massive organisational restructuring world‐wide.