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1 – 10 of over 29000Since accounting for an enterprise's human resources was first discussed more than thirty years ago, it has encountered two main barriers to entry into mainstream accounting…
Abstract
Since accounting for an enterprise's human resources was first discussed more than thirty years ago, it has encountered two main barriers to entry into mainstream accounting. These were: 1. that employees do not qualify as assets and 2. an inability to establish a meaningful system of measurement. In the context of current accounting concepts the first of these barriers is discussed establishing the legitimacy of the paradigm. Acceptable methods of measuring the value of assets are examined concluding that the present value, using added value as a base, is most useful for the majority of enterprises. Accepting that human resources are an asset, consideration should also be given to recognising the associated liabilities. The impact of accounting for human resources is examined by reference to a set of published financial statements. With an ever changing accounting environment, the opportunity to recognise human resource assets and liabilities in the financial statements should be taken.
The purpose of this paper is to identify the ethical implications of treating new employees with high consideration and respect for their needs and to explain how this expectation…
Abstract
Purpose
The purpose of this paper is to identify the ethical implications of treating new employees with high consideration and respect for their needs and to explain how this expectation honors the psychological contract between employers and their incoming employees. By providing a specific model for improving the onboarding process, this paper also provides helpful information for practitioners in addressing this important task.
Design/methodology/approach
The process for onboarding and assimilating new employees in the modern organization is often ineffective – despite the fact that this important task is acknowledged to be vital to the success of those employees and important to their organizations. This conceptual paper addresses the problems of new employee orientation from an ethical and psychological contract perspective and suggests a ten-step model to improve the onboarding process.
Findings
The paper confirms that onboarding is not done well by organizations, that employees expect that they will be treated with appropriate concern for their interests as part of their assumptions in coming into a new organization, that onboarding new employees is fraught with ethical implications, and that the process can be greatly improved by following the ten-step model provided.
Research limitations/implications
The paper provides opportunities for practitioners to apply their proposed model and enables scholars to test the impact of incorporating the steps of the ten-step onboarding model.
Practical implications
Ineffective onboarding has significant ramifications not only for the efficiency of organizations but also for the effectiveness of incoming employees. Understanding the implicit ethical issues in the onboarding process enables organizations to improve the employer-employee relationship and honor their responsibilities to incoming employees.
Social implications
In a world where trust in leaders and organizations has declined, understanding the implications of the psychological contract expectations of incoming employees and honoring an organization’s obligations to those employees is likely to increase employee trust and commitment while benefiting the organizations that apply the proposed model.
Originality/value
The topic of onboarding employees has not been fully understood by busy organizations and this paper addresses the ethical and psychological implications of effective onboarding and its contributing value for both the organization and the new employees affected by the onboarding process. The ten-step model provides a useful checklist for human resources staff and for the organizational leaders who oversee them.
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This article aims to overcome the attitude that information is most important for social development. It also aims to stress the ways of human resources development in the…
Abstract
Purpose
This article aims to overcome the attitude that information is most important for social development. It also aims to stress the ways of human resources development in the academic librarianship of Serbia.
Design/methodology/approach
An empirical method is implemented in this paper.
Findings
This article shows how librarians in Serbia follow world positive practice and adjust themselves in order to achieve higher levels of professional competence.
Research limitations/implications
The bibliography of researchers is pointed out as an achievement in the Serbian academic environment which is very important for the development of collaboration between readers in a professional field and researchers.
Practical implications
Human resources managers in academic libraries may rely on the experience of Serbian librarians and implement those solutions they would estimate the most useful for their academic practice.
Social implications
Some results of librarians' work are to be found in free access. These are the results of cataloguing and subject indexing through which librarians also contribute to global knowledge. Generally speaking librarians instruct users in the information society; therefore, the professional environment should create conditions for permanent improvement of human resources quality in academic libraries.
Originality/value
This article provides librarians with an alternative method to achieving stronger professional skills from information literacy tutorials and to produce reporting without the need for conventional learning management systems (LMS).
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Ponders the elemental role of professionally skilled logisticians on sustained corporate success in global supply chain networks and the obligation of human resources managers and…
Abstract
Ponders the elemental role of professionally skilled logisticians on sustained corporate success in global supply chain networks and the obligation of human resources managers and academics to advance professional competence. Considers the perceived importance of enhanced knowledge and employment prospects in motivating logistics Master’s students in Great Britain. Investigates the appeal of Master’s qualifications to enrolled and latent logisticians at several British universities and reports a statistical discriminant analysis of previously unknown groupings of motivations for undertaking study. Contrasts the basic motivations of domestic students with the combined basic and academic motivations of non‐British Europeans and the concerns of non‐European students for reputation and teaching quality. Relates the discriminating power of the importance of study abroad and a practical course and the perceived influences of study in English, a relevant academic system, and teaching methods. Explores the implications of the findings for course planning and marketing, professional development and further research.
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Lynn M Shore, Lois E Tetrick, M.Susan Taylor, Jaqueline A.-M Coyle Shapiro, Robert C Liden, Judi McLean Parks, Elizabeth Wolfe Morrison, Lyman W Porter, Sandra L Robinson, Mark V Roehling, Denise M Rousseau, René Schalk, Anne S Tsui and Linn Van Dyne
The employee-organization relationship (EOR) has increasingly become a focal point for researchers in organizational behavior, human resource management, and industrial relations…
Abstract
The employee-organization relationship (EOR) has increasingly become a focal point for researchers in organizational behavior, human resource management, and industrial relations. Literature on the EOR has developed at both the individual – (e.g. psychological contracts) and the group and organizational-levels of analysis (e.g. employment relationships). Both sets of literatures are reviewed, and we argue for the need to integrate these literatures as a means for improving understanding of the EOR. Mechanisms for integrating these literatures are suggested. A subsequent discussion of contextual effects on the EOR follows in which we suggest that researchers develop models that explicitly incorporate context. We then examine a number of theoretical lenses to explain various attributes of the EOR such as the dynamism and fairness of the exchange, and new ways of understanding the exchange including positive functional relationships and integrative negotiations. The article concludes with a discussion of future research needed on the EOR.
A collection of essays by a social economist seeking to balanceeconomics as a science of means with the values deemed necessary toman′s finding the good life and society enduring…
Abstract
A collection of essays by a social economist seeking to balance economics as a science of means with the values deemed necessary to man′s finding the good life and society enduring as a civilized instrumentality. Looks for authority to great men of the past and to today′s moral philosopher: man is an ethical animal. The 13 essays are: 1. Evolutionary Economics: The End of It All? which challenges the view that Darwinism destroyed belief in a universe of purpose and design; 2. Schmoller′s Political Economy: Its Psychic, Moral and Legal Foundations, which centres on the belief that time‐honoured ethical values prevail in an economy formed by ties of common sentiment, ideas, customs and laws; 3. Adam Smith by Gustav von Schmoller – Schmoller rejects Smith′s natural law and sees him as simply spreading the message of Calvinism; 4. Pierre‐Joseph Proudhon, Socialist – Karl Marx, Communist: A Comparison; 5. Marxism and the Instauration of Man, which raises the question for Marx: is the flowering of the new man in Communist society the ultimate end to the dialectical movement of history?; 6. Ethical Progress and Economic Growth in Western Civilization; 7. Ethical Principles in American Society: An Appraisal; 8. The Ugent Need for a Consensus on Moral Values, which focuses on the real dangers inherent in there being no consensus on moral values; 9. Human Resources and the Good Society – man is not to be treated as an economic resource; man′s moral and material wellbeing is the goal; 10. The Social Economist on the Modern Dilemma: Ethical Dwarfs and Nuclear Giants, which argues that it is imperative to distinguish good from evil and to act accordingly: existentialism, situation ethics and evolutionary ethics savour of nihilism; 11. Ethical Principles: The Economist′s Quandary, which is the difficulty of balancing the claims of disinterested science and of the urge to better the human condition; 12. The Role of Government in the Advancement of Cultural Values, which discusses censorship and the funding of art against the background of the US Helms Amendment; 13. Man at the Crossroads draws earlier themes together; the author makes the case for rejecting determinism and the “operant conditioning” of the Skinner school in favour of the moral progress of autonomous man through adherence to traditional ethical values.
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This paper seeks to present the positions and conclusions of scholars to support a proposition that the asset approach to human resource accounting has failed.
Abstract
Purpose
This paper seeks to present the positions and conclusions of scholars to support a proposition that the asset approach to human resource accounting has failed.
Design/methodology/approach
Reviews the history of human asset accounting.
Findings
The paper offers an alternative “liability approach” to account for and report human resources.
Originality/value
The paper provides an argument and rationale to demonstrate that a liability paradigm would be compatible with normal accounting and reporting procedures.
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Marlies Hesselman and Lottie Lane
The purpose of this paper is to examine the roles and responsibilities of non-state actors (NSAs) in contributing to disaster governance from an international human rights law…
Abstract
Purpose
The purpose of this paper is to examine the roles and responsibilities of non-state actors (NSAs) in contributing to disaster governance from an international human rights law (IHRL) perspective. In particular, it examines how non-governmental organizations (NGOs) and business enterprises are implicated.
Design/methodology/approach
The paper analyzes a range of IHRL instruments, particularly treaties and international soft-law documents, and it utilizes the concepts “human rights-based approaches” (HRBAs) and “direct”/“indirect” human rights obligations to frame and understand how IHRL responsibilities for NSAs arise from these instruments.
Findings
IHRL not only includes relevant standards for NSAs in the area of disaster management, but NGOs and businesses also actively engage with IHRL and HRBAs by means of (soft) self-regulatory instruments to further clarify their responsibilities.
Research limitations/implications
The findings are of interest to all actors involved in disaster governance, and are instructive for NGOs and businesses seeking to improve the design of disaster management activity. The research addresses only the responsibility of NGOs and private companies, but the framework of analysis set out is equally of interest to other actors’ activities.
Originality/value
The implications of IHRL for NSAs involved in disaster management are still poorly understood, despite their vast engagement. This study contributes by clarifying the roles and IHRL responsibilities of NGOs and businesses specifically, and articulates how applications of HRBAs may improve the protection of persons.
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