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Given that institutional and cultural factors affect the transfer of HRM practices between multinational companies (MNCs) and their subsidiaries, the paper set out to investigate the explanatory mechanism for the replication of transferred HRM practices and the factors likely to influence the choice of transfer mechanisms.

Using an exploratory qualitative approach, 40 interviews were conducted with senior managers and employees in two MNC subsidiaries located in the alcoholic beverage and oil industries in Nigeria.

The findings suggest that organizational culture (OC) was the mechanism for MNC HRM replication and inhibition. In addition to explaining the mechanisms for HRM practice replication, the authors developed a conceptual framework to explain how clan and hierarchical OC influence the extent to which human resource (HR) practices are replicated or inhibited and how institutional and cultural factors influence the choice of OC.

The study uncovered that MNCs deploy hierarchical OC to oversee the replication of transferred practices. Interestingly, the authors found that institutional and cultural environments were key factors that influenced the choice of mechanism for overseeing the replication of HR practices. The conceptual framework can help managers of MNCs to understand how to replicate transferred HRM practices in developing countries.

As public sector managers implement the policy of employing people that broadly reflects the social make up of a local society, there is a need to ensure that employees have a positive perception of ethnic diversity. Perceived environment of ethnic diversity (PEED) is conceptualised as employees’ view of how they are treated at work irrespective of where they come from. The purpose of this paper is to investigate the relationship between PEED and organisational identification (OID).

Data were collected by means of a survey of 908 employees from four public sector organisations in a state in Nigeria. Regression analysis was used to test the hypotheses.

Findings showed that OID may be fostered among multi-ethnic employees through the following framework: first, PEED had a direct relationship with OID and support was found, which was explained by the mediating role of co-worker social support (CWSS). Second, the effect of CWSS mediation was moderated by employees’ ethnic self-identification (ESI) such that those with strong ESI experienced lower OID.

As employee compositions in organisations increase in diversity, CWSS is presented in this study as a veritable measure for managers to foster OID.

This study is novel as it is one of the first to examine the mechanisms for linking PEED to OID through mediating effect of CWSS at different levels of ESI. Other contributions are discussed in detail in the study.

The purpose of this paper is to investigate the role of socially supportive relationships between co-workers in fostering organisational identification (OID). Adopting a Social Identity Theory perspective, the study investigates how employees’ ethnic self-identification (ESI) may influence co-worker social support (CWSS)–OID relationship depending on whether they are indigenes or non-indigenes.

Regression analysis was used to examine the relationship between CWSS (independent variable) and OID (dependent variable) at different levels of ESI (moderator variable). Data were collected from 1,525 employees from public and private employers in Nigeria.

Findings supported a positive relationship between CWSS and OID that is moderated by an employee’s ESI. Specifically, the study finds that ESI matters in the strength of CWSS–OID relationship such that the relationship is weaker for indigenes compared to non-indigenes.

As organisations develop policies that increase the representation of various ethnic groups or other forms of social identities at work, there is need to create an environment that fosters socially supportive relationships among co-workers.

This study contributes to the literature by adding a level of boundary conditions to the overall findings that workplace relationships are important for OID. The study also addresses how employees of different ethnic groups are influenced by the ethnicity of the context prevailing where an organisation is located.

At the end of this chapter, learners should be able to:

• Explain what redundancy is.

• Understand how to manage redundancy.

• Calculate redundancy pay.

• Understand the support available for surviving employees.

Explain what redundancy is.

Understand how to manage redundancy.

Calculate redundancy pay.

Understand the support available for surviving employees.

At the end of this chapter, learners should be able to:

• Explain what an income statement is and the items included in the income statement.

• Understand the classification of cost.

• Explain what a balance sheet is and the items included in the balance sheet.

• Write up an income statement and balance sheet.

• Understand the concept of a consolidated account to enable human resource practitioners develop business and commercial awareness skills.

Explain what an income statement is and the items included in the income statement.

Understand the classification of cost.

Explain what a balance sheet is and the items included in the balance sheet.

Write up an income statement and balance sheet.

Understand the concept of a consolidated account to enable human resource practitioners develop business and commercial awareness skills.

At the end of this chapter, learners should be able to:

• Understand the meaning of grievance and disciplinary.

• Understand the procedure for grievance and disciplinary.

• Appreciate the critical role of the Advisory, Conciliation and Arbitration Service.

• Understand the step by step guide for the analysis involved in basic award computation

Understand the meaning of grievance and disciplinary.

Understand the procedure for grievance and disciplinary.

Appreciate the critical role of the Advisory, Conciliation and Arbitration Service.

Understand the step by step guide for the analysis involved in basic award computation

At the end of this chapter, learners should be able to:

• Define accounting.

• Explain the objectives of financial accounting/reporting.

• Explain regulatory framework for financial reporting.

• Appreciate why human resource managers should care about accounting.

Define accounting.

Explain the objectives of financial accounting/reporting.

Explain regulatory framework for financial reporting.

Appreciate why human resource managers should care about accounting.

After reading this chapter you should be able to:

• Understand what is meant by relocation cost.

• Explain the management and disbursement of relocating costs.

• Critically evaluate the calculation of relocation costs.

• Reflect on the role of human resource managers in relation to the future of the costs of relocation.

Understand what is meant by relocation cost.

Explain the management and disbursement of relocating costs.

Critically evaluate the calculation of relocation costs.

Reflect on the role of human resource managers in relation to the future of the costs of relocation.