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Article
Publication date: 1 January 1976

P. Trussell and R. Dobbins

Human resource accounting is concerned with the identification and measurement of data relating to the organisation's human resources and the communication of such…

Abstract

Human resource accounting is concerned with the identification and measurement of data relating to the organisation's human resources and the communication of such relevant information to interested parties. Our objectives in this article are firstly to familiarise both financial and non‐financial managers with the techniques of accounting for human resources, and secondly to summarise the advantages and disadvantages of this additional financial reporting activity. The wide range of human resource valuations yielded by different accounting procedures is demonstrated in a research application of human resource valuation to the staff of Liverpool F.C. Ltd.

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Managerial Finance, vol. 2 no. 1
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 1 May 1993

Christopher Orpen

Suggests that many managers are unaware of what is involved inhuman resource planning. Presents a working framework for human resourcestrategy that can easily be followed…

Abstract

Suggests that many managers are unaware of what is involved in human resource planning. Presents a working framework for human resource strategy that can easily be followed: analysing the environment, developing company objectives, analysing human resources, forecasting human resource needs, developing human resource objectives, developing human resource strategies, and analysing the effect of human resource strategies. Concludes that companies cannot be successful if planning neglects the people that work for them.

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Work Study, vol. 42 no. 5
Type: Research Article
ISSN: 0043-8022

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Article
Publication date: 24 October 2008

Patricia Ordóñez de Pablos and Miltiadis D. Lytras

The paper seeks to analyze in depth the organizational requirements for the exploitation of human resource management towards increased organizational performance, and to

Abstract

Purpose

The paper seeks to analyze in depth the organizational requirements for the exploitation of human resource management towards increased organizational performance, and to provide a conceptual framework for the analysis of human resource management in learning organizations.

Design/methodology/approach

The paper takes the form of an extensive literature review on human resource management (HRM), organizational learning and human capital.

Findings

The major contribution is the Requirements Framework for the Adoption of Technology Enhanced Learning and Semantic Web Technologies, which can guide strategies of effective competencies management in modern organizations. This framework initiates an interesting discussion of technological issues that go beyond the scope of this paper.

Research limitations/implications

The Requirements Framework provides the basis for an extensive specification of knowledge management strategies. A follow‐up publication will present the practical implications of the “theoretical” abstraction of framework and empirical evidence.

Practical implications

The paper is a very useful source of information and impartial advice for strategists, HRM managers, knowledge management officers and people interesting in exploiting human resource management systems in a knowledge‐intensive organization.

Originality/value

This paper fulfills an identified need to outline methods and technologies for integrated knowledge and learning and competencies management support in organizations.

Details

Journal of Knowledge Management, vol. 12 no. 6
Type: Research Article
ISSN: 1367-3270

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Article
Publication date: 11 September 2017

Vincent Obedgiu

The purpose of the paper is to trace the historical perspectives in the development and evolution of human resource management as a field of study and profession.

Abstract

Purpose

The purpose of the paper is to trace the historical perspectives in the development and evolution of human resource management as a field of study and profession.

Design/methodology/approach

The paper adopts a desk research to conduct a general review of literatures that are fundamental in tracing the historical routes, evolution, and professional development in the field of human resource management.

Findings

The literature reviewed reveals that human resource management is a product of the human relations movement of the early twentieth century, when researchers began documenting ways of creating business value through the strategic management of the workforce. The function was initially dominated by transactional work such as payroll and benefits administration, but due to globalization, company consolidation, technological advancement, and further research, human resource now focuses on strategic initiatives like mergers and acquisitions, talent management, succession planning, industrial and labor relations, and diversity and inclusion. In start-up companies, human resource’s duties are performed either by a handful of trained professionals or even by non-human resource personnel. In larger companies, an entire functional group is typically dedicated to the discipline, with staff specializing in various human resource tasks and functional leadership engaging in strategic decision making across the business. To train practitioners for the profession, institutions of higher education, professional associations, and companies themselves have created programs of study dedicated explicitly to the duties of the function. Academic and practitioner organizations likewise seek to engage and further the field of human resource, as evidenced by several field-specific publications.

Originality/value

The study contributes to the body of knowledge in human resource management and practices, professional development, history of human resource management and the future of human resource functions. Further attempt is made in the study to present historical perspective of the evolution of the field to prepare professional managers in managing the human resource function and disseminate the human resource development philosophy and values to improve human resource practice and recognition within the management agenda.

Details

Journal of Management Development, vol. 36 no. 8
Type: Research Article
ISSN: 0262-1711

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Article
Publication date: 1 November 1996

G.S. Batra

The human resource valuation system cannot be considered to be a complete system of accounting unless it is followed by an equally competent system of auditing…

Abstract

The human resource valuation system cannot be considered to be a complete system of accounting unless it is followed by an equally competent system of auditing. Application or use of human resource accounting, therefore, must also be followed by a separate HR audit to ascertain whether or not the performance of the managers has been true and fair in the overall interests of the organization they serve. The application and usefulness of human resource valuation depends on the future efforts and experiments to be made by practising managers, accountants and academicians. It also needs support from the professional bodies and government. In the absence of human resource valuation, the management may not realize the negative effects of certain programmes aimed at improving profits in the short run. Such programmes may result in decreased value of human assets due to a fall in productivity levels, high labour turnover and low morale. Audit of human resources could help in finding out the efficiency of every segment. Human resource audit could enable the appraisal of the performance of various managers. The basic function and management of human resources is also greatly facilitated. Hence human resource valuation and audit activity could be helpful in improving the efficiency of human resources in the changing business scenario.

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Managerial Auditing Journal, vol. 11 no. 8
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 October 2005

Walter Sumetzberger

To develop more sensitivity for different patterns of human resource management in multinational companies.

Abstract

Purpose

To develop more sensitivity for different patterns of human resource management in multinational companies.

Design/methodology/approach

Systemic approach; the concepts and models are based on the evaluation of consulting projects in the field of human resource management.

Findings

A concept of four typical varieties of human resource management, a model and important aspects for designing the cooperation processes between human resource departments and company management in multinational companies.

Originality/value

This paper provides a complex mindset about human resource management in a multinational context, which is a prerequisite for designing constructive cooperation processes between human resource departments and company management and for increasing the effectiveness of human resource activities.

Details

Journal of European Industrial Training, vol. 29 no. 8
Type: Research Article
ISSN: 0309-0590

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Book part
Publication date: 18 November 2020

Mandy Mok Kim Man

Human resource is the asset for a nation’s development and growth. The skilful human resource will enhance the nation’s productivity and directly contribute to the economy…

Abstract

Human resource is the asset for a nation’s development and growth. The skilful human resource will enhance the nation’s productivity and directly contribute to the economy growth. At the country level, a nation’s human resource development (HRD) policy and human resource trainings schemes will catalyst for the growth of the workforce’s productivity, especially in the Industrial Revolution 4.0 which requires advanced technological knowledge and specialists in particular fields such as digitalisation, artificial intelligence and quantum computing. This chapter discusses the HRD in developed, developing and less-developed countries and raise awareness and attention of organisations as well as nations to develop and train up human resource for the future growth of the countries.

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Article
Publication date: 1 January 2000

CONCHA ÁLVAREZ‐DARDET, GLORIA CUEVAS‐RODRÍGUEZ and RAMÓN VALLE‐CABRERA

This his paper focuses on a specific aspect of Value‐Based Management (VBM), the design of performance measurement systems. This remains an important challenge not only in…

Abstract

This his paper focuses on a specific aspect of Value‐Based Management (VBM), the design of performance measurement systems. This remains an important challenge not only in Management Accounting but also in Human Resources Management. Performance measurement on various levels of organisation should be aligned to value creation, and management compensation should be tied to the achievement of targets set to these measures according to VBM proponents. In the present article definitions of concepts and issues associated with the design of performance measurement systems are discussed. Furthermore, the paper presents a review of four tools available to measure and manage intangible resources: human resource accounting, economic value‐added (EVA), balanced scorecard (BSC) and intellectual capital (IC). The role of non‐financial measures is also analysed from a VBM framework. Finally, some concluding remarks are highlighted in the last section.

Details

Journal of Human Resource Costing & Accounting, vol. 5 no. 1
Type: Research Article
ISSN: 1401-338X

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Article
Publication date: 1 February 1997

Wen‐Hsien Chen

Total quality management (TQM) is widely recognized as an effective approach to enhance a firm’s competitive advantage. In addition to technical elements such as…

Abstract

Total quality management (TQM) is widely recognized as an effective approach to enhance a firm’s competitive advantage. In addition to technical elements such as statistical process control, product design, etc. the successful implementation of TQM requires senior executive leadership and effective human resources management. Examines the leadership and human resources management of TQM in Taiwan. Data were collected from field interviews and questionnaire surveys conducted in US and Japanese subsidiaries, and local firms. Criteria stipulated in the Malcolm Baldrige National Quality Award of the USA were used to assess the quality of leadership and human resources management. Results of MANOVA (Multivariate analysis of variants) reveal that a company with larger sales revenue, a larger number of employees, or with greater production automation manifests better leadership and human resources management. The chi‐square test shows that foreign‐invested companies are superior to local firms in leadership. Canonical correlation analysis concludes that both leadership and human resources management are positively correlated with the management effectiveness of the quality department. Discusses the managerial implications of these research findings.

Details

International Journal of Quality & Reliability Management, vol. 14 no. 1
Type: Research Article
ISSN: 0265-671X

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Article
Publication date: 14 September 2015

Michel Ferrary

The purpose of this paper is explore an organizational design that allows firms to invest in transferable strategic human capital. Strategic human capital requires…

Abstract

Purpose

The purpose of this paper is explore an organizational design that allows firms to invest in transferable strategic human capital. Strategic human capital requires considerable investment in training costs, effective compensation, opportunities for professional development and expectancy of long employment relationship within a firm. A firm can undertake investment in strategic knowledge and workers can engage in learning only in these circumstances. However, there are a number of risks that are associated with investment in strategic human capital within a firm. In this paper, the author argues that providing strategic human capital to other firms within alliances could be a strategy for leveraging resource. Strategic knowledge facilitates transactions between firms possessing co-specialized human capital and tangible resources. Organizational design of an alliance based on co-specialization allows to balance costs and returns for the human capital supplier, as well as for beneficiary and workers. Within an alliance, the human capital supplier provides workers to a beneficiary firm and coordinates their activities. Supplier specialized in human capital investment ensures improved performance, productivity and efficiency of workers. Possibility to form a greater pool of labor force and to centralize training allows optimizing cost and sharing risks associated with investment activity among alliance participants. Human resource practices in an alliance system foster long-term employment relationship. Entering an alliance increases number of job positions, professional development opportunities through horizontal mobility, promotion and learning opportunities for workers. Finally, alliances allow leveraging investment in human capital beyond a single organization.

Design/methodology/approach

This paper conceptualizes the use of alliance based on co-specialization as a strategy to optimize investment in strategic human capital resource. It draws upon the resource-based view (Barney, 1991; Wernerfelt, 1995) and transaction cost theory (Coase, 1937; Williamson, 1981) to examine an alliance as a strategy for leveraging the human capital resources for accessing new markets, building reputation and sharing the risks across more than one organization.

Findings

First, the paper reviews the theoretical literature on human capital as a strategic resource (Becker, 1962; Coff, 1997), its sourcing on internal and external labor markets and respective employment systems (Delery and Doty, 1996; Doeringer and Piore, 1971). Second, it focuses on the features of human capital resource (Barney, 1986; Chi, 1994; Doz and Hamel, 1998). Third, it conceptualizes the use of alliances based on co-specialization as organizational structures for investment in human capital across organizations and examines respective employment system and HR practices (Delery and Doty, 1996; Doeringer and Piore, 1971). As result, the author argues that an alliance can be an alternative mean to optimize returns on investment in human capital with strategic transferable knowledge. By consequence, the author describes an alliance employment system and illustrates the arguments with a case of human capital trading in a co-specialization alliance under a long-term management contract in the luxury hotel industry.

Originality/value

This paper discusses collaborative ventures as a sourcing strategy of the human capital. An alliance strategy is relevant for sourcing the strategic human capital resources. Human capital resource can be accessed by firms through transfer of skills and organizational routines within collaborative agreements, such as alliances based on co-specialization. In this case, alliance is an organizational architecture between organizations that improves the efficiency and productivity, reduces marginal cost on training due to larger scale of operations and reduces risk by splitting investment in human capital and by offering more career and development opportunities for strategic knowledge workers.

Details

Journal of Knowledge Management, vol. 19 no. 5
Type: Research Article
ISSN: 1367-3270

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