Search results
1 – 10 of over 193000Human resource accounting is concerned with the identification and measurement of data relating to the organisation's human resources and the communication of such relevant…
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.
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.
Details
Keywords
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 provide…
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
Keywords
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
Keywords
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…
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.
Details
Keywords
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
Keywords
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…
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.
Details
Keywords
Simona-Andreea Apostu and Iza Gigauri
This chapter is devoted to sustainable human resource management that leads to sustainable competitiveness. It features the ways human resources can be managed to carry out…
Abstract
This chapter is devoted to sustainable human resource management that leads to sustainable competitiveness. It features the ways human resources can be managed to carry out sustainable goals and the impact of sustainability on employees' attitudes and behaviours. The aim of this study is to explore the complex objectives of sustainability and human resource management and empirically investigate the dynamic relationship between human resources in science and technology and sustainable competitiveness in the case of 35 European countries. Our contribution emphasizes this interrelationship and its causality. For this research, we applied a vector auto-regression (VAR) model, and the Granger causality method to examine the relationship between human resources in science and technology and sustainable competitiveness. A panel data included 314 observations between 2012 and 2021. The panel VAR for analysing the impulse response function was enriched with the 5% and 95%, using Monte Carlo simulations. The research results revealed bidirectional causality in the European countries between human resources in science and technology and sustainable competitiveness. Human resources in science and technology trigger sustainable competitiveness and vice versa. As an element of originality, our study demonstrates that human resources in science and technology contribute to sustainable performance, and, on the other hand, a more competitive and sustainable environment contributes to the development of human resources in science and technology. Thus, the chapter outlines the role of human resources in science and technology with regard to sustainable human resource management (HRM), and how to navigate these objectives so that they can positively influence sustainable competitiveness.
Details
Keywords
Min Tian, Baofeng Huo, Youngwon Park and Mingu Kang
The purpose of this study is to empirically explore the effects and interaction effect of human resources and digital manufacturing technologies (DMTs) on supply chain integration…
Abstract
Purpose
The purpose of this study is to empirically explore the effects and interaction effect of human resources and digital manufacturing technologies (DMTs) on supply chain integration (SCI) and how their roles are influenced by competition.
Design/methodology/approach
Drawing on the technology-organization-environment (TOE) framework, this study builds and tests a holistic model based on the International Manufacturing Strategy Survey (IMSS) project database.
Findings
The results show that human resources and DMTs have significant positive effects on three dimensions of SCI. Competition positively moderates the effects of human resources on customer integrations, negatively moderates the effects of human resource on internal integration, but does not moderate the effects of human resources on supplier integration. Besides, the moderating effect of competition has not been found in the relationships between DMTs and three SCI dimensions.
Originality/value
By investigating the effects of human resources and DMTs on SCI practices in the context of competition, this study contributes to the literature on SCI, DMTs and the TOE framework as well as offers practical insights that help manufacturing firms to promote SCI more effectively and efficiently.
Details
Keywords
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.