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The purpose of this paper is to explore, empirically, the contribution of human capital (HC) to value creation and the external disclosure of HC. The specific aims are to: investigate the relative contribution of HC to the generation of firm value; compare the differences in the perceptions of human resource (HR) directors and finance directors (FDs) in relation to this contribution; examine the relationship between the internal collation and external disclosure of HC information; investigate incentives and disincentives to the external disclosure of HC information; and investigate the most appropriate medium to externally disclose HC information.

A questionnaire survey of (HR) directors of UK listed companies was conducted. Responses are compared to those from FDs obtained from a previous survey on the broader concept of intellectual capital disclosure. In total, 13 follow‐up interviews were conducted. The matched views of the (HR) specialist and the FD are compared for eight case companies.

Employee skills and education, employee commitment, positive employee attitudes and behaviour, and employee motivation are considered to contribute to value creation the most. Information on employee turnover, employee training and development, and workplace safety is frequently collated. There also appears to be attempts to capture information on aspects such as employee satisfaction, motivation, and commitment. Marked differences exist between the extent to which information is internally collated and externally disclosed. External disclosure appears to be a valuable recruitment tool. However, giving away information which may harm competitive advantage is a serious concern. The annual report was considered the most effective written form of communication for disclosing HC externally. Despite some disparity in views, there is evidence to suggest recognition by FDs of the value of human capital and commitment to its external disclosure. Contrary to prior research, evidence from the small matched sample indicates no significant difference in views between the two functional specialists regarding the importance to value creation of four key HC components.

A comparison across the full range of HC issues is not possible as the FD IC survey was unable to address HC in as much detail as the HC survey.

This paper contributes to the understanding of HC and its disclosure by comprehensively investigating such issues for a large sample of UK companies.

The purpose of this chapter is to introduce the capability map that addresses the potential of transactional Shared Service Centers (SSCs). The mapping approach represents a heuristic logic that provides means for analyzing SSC operation, connects SSCs capabilities with their value, and supports academics and practitioners in developing a transactional SSC that is of strategic importance.

This chapter reports on findings from a longitudinal case study within an organization that has implemented a transactional Human Resource (HR) SSC. Over a period of three years, several formal and informal meetings were attended, more than 20 interviews were conducted with SSC MT and customers, over 500 pages of project documentation and memos were studied, which allowed after integration for an in-depth analysis of how resources are bundled to build different types of capabilities.

We uncovered and mapped the operational and dynamic capabilities of a transactional SSC, their role in value creation, and their interdependencies. While the operational capabilities enable the HR SSC to provide day-to-day services to take care of individual end-users and support the business, the dynamic capabilities enable transformation of HR delivery throughout the organization and increase HR’s strategic contribution.

One limitation of this study is the extent to which the capabilities and their role in value creation are generalizable to transactional non-HR SSCs. SSCs providing services that cover other business functions might develop and deploy different capabilities. The use of a capability map is not limited to the capabilities uncovered in this study, however.

In the literature, the primary focus regarding transactional services is limited to cost savings and efficiency. This chapter addresses the potential of the transactional SSC and introduces the capability map as a tool to leverage its potential.

The purpose of this paper is to derive a measure for the performance of human resource shared service providers (HR SSPs) and then to develop a theoretical framework that conceptualises their performance.

This conceptual paper starts from the HR shared services argument and integrates this with the knowledge‐based view of the firm and the concept of intellectual capital.

The authors recommend measuring HR SSP performance as HR value, referring to the ratio between use value and exchange value, that together reflect both transactional and transformational HR value. They argue that transactional HR value directly flows from the organisational capital in HR SSPs, whereas human and social capitals enable them to leverage their organisational capital for HR value creation. The authors argue that the human capital of HR SSPs has a direct effect on transformational HR value creation, while their social and organisational capitals positively moderate this relationship.

The suggested measure paves the way for operationalising and measuring the performance of HR shared services providers. This paper offers testable propositions for the relationships between intellectual capital and the performance of HR shared service providers. These contributions could assist future research to move beyond the descriptive nature that characterises the existing literature.

The purpose of this paper is to derive a measure for the performance of human resource shared service providers (HR SSPs) and then to develop a theoretical framework that conceptualises their performance.

This conceptual paper starts from the HR shared services argument and integrates this with the knowledge‐based view of the firm and the concept of intellectual capital.

The authors recommend measuring HR SSP performance as HR value, referring to the ratio between use value and exchange value, that together reflect both transactional and transformational HR value. They argue that transactional HR value directly flows from the organisational capital in HR SSPs, whereas human and social capitals enable them to leverage their organisational capital for HR value creation. They argue that the human capital of HR SSPs has a direct effect on transformational HR value creation, while their social and organisational capitals positively moderate this relationship.

The suggested measure paves the way for operationalising and measuring the performance of HR shared services providers. The paper offers testable propositions for the relationships between intellectual capital and the performance of HR shared service providers. These contributions could assist future research to move beyond the descriptive nature that characterises the existing literature.

The purpose of this paper is to investigate how human resources (HR) can create value for an organization through the use of technology.

The paper looks at areas in which HR can create value through the use of technology. It introduces the e‐HRM Value Model based on a range of themes that emerged form research interviews and an systematic review of a wide range of literature.

The e‐HRM Value Model argues that value can be created in one of three ways: HR operational cost reduction; people management/productivity; and strategic capability. It is also revealed that barriers to e‐HRM technology development are not primarily technical, but are strongly connected to dimensions of value creation.

The paper provides useful information on the creation of HR value through technology.

The purpose of this study is to explore the mechanism of digitalized transformation in organizations’ human resource management (HRM). This study summarizes three basic factors driving the digital transformation process in China: level of perception, level of application and speed of transformation.

This study analyzes the strategic transformation process of HRM in Haier, Hisense and Chambroad to explore the human resource digital transformation mechanism in Chinese enterprises.

The results of this study show that three HR value chain models can be constructed based on how well HRM deals with business: the efficiency-oriented HRM value chain, quasi-business-oriented HRM value chain and business-oriented HRM value chain. The basic factors – level of perception, level of application and speed of transformation – are observed in the entire HRM digital transformation process.

This study provides theoretical and empirical insights for enterprises to explore the value of digital technology in HRM and facilitate the digital transformation of HRM.

This paper aims to examine the future contribution of human resources (HR) in three areas: first, the evolution of four waves of HR value creation leading to an outside-in focus. Second, HR insights about individual competence (talent), leadership and organization capabilities (culture). Third, creating more effective HR departments and upgrading HR professionals.

The author, Dave Ulrich, has worked extensively on HR theory, research and practice. This paper synthesizes and extends his (and others’) thinking about HR’s evolving contributions.

HR is not about HR, but about helping an organization succeed in the marketplace through talent, leadership and organization. HR departments can be assessed and improved based on nine dimensions and HR professionals can recognize and master competencies that help them deliver value.

Reading should come away recognize where HR can continue to contribute to individual and organizational success through thinking outside in, delivering HR agenda (talent, leadership and organization), and improving the HR department and upgrading HR professionals.

The aim of the paper is to discuss specific HR practices that business leaders must embrace to create HR value and competitive advantage for their organizations.

The paper integrates the authors' previous research on critical HR practices.

The paper reveals that HR value creation is driven by: progressive HR thinking and planning; staffing for success; talent development; results‐orientated performance management and appraisal systems; aligned compensation and incentive systems; line‐managers acting as HR managers; and fostering an ethical culture.

The paper discusses specific practices directly related to improving an organization's ability to create competitive advantage through its people.

The paper contends that better HR practices lead to stronger organizational performance and greater use of human‐resource assets.

The paper reinforces the importance of taking HR beyond administrative activity.

HR shared service centers (SSCs) have been claimed to innovate human resource management service delivery by centralizing resources and decentralizing control and, in doing so, create value for other business units. In response, to explain the value of HR shared services for the business units served, the purpose of this paper is to test hypotheses on the joint influence of HR SSC operational and dynamic capabilities and of control mechanism usage by the business units.

A survey methodology was applied to collect data among business unit representatives from 91 business units in 19 Dutch organizations. The data were analyzed using structural equation modeling in AMOS.

This study found that the use of formal control mechanisms (e.g. contracts, service-level agreements) relates negatively with HR shared service value, but that this relationship becomes positive once mediated by informal control mechanisms (e.g. trust and shared language) and operational HR capabilities. Furthermore, it shows that the dynamic capabilities of HR SSCs relate positively to HR shared service value for the business units, but only because of their effect on operational capabilities.

Whereas previous studies into HR SSCs have examined the two antecedents independently, this study shows how organizational control and capabilities interrelate in explaining the value of HR shared services.

An increased understanding of the capabilities needed for HR Analytics and how to build synergies from these capabilities is of practical and academic importance. Using the lens of Systems Theory, an explorative case study is performed in a multinational food distribution company that is building its HR Analytics Capabilities. In this study, the synergistic enablers and mechanisms have been examined in practice for the domain of HR Analytics and the BA Capabilities involved (clustered into Technology, Governance, Analytic Practices and Processes, People and Culture). Examples of (in)compatibilities, integration efforts, mechanisms and synergistic outcomes are given from the case organization. This study provides insights on how in practice the interaction between BA Capabilities can lead to synergistic relationships and synergistic outcomes and through what mechanisms and enablers this is being facilitated. The study contributes to HR Analytics and IS literature in terms of the use of synergistic enablers and mechanisms in practice.