Search results

Human resource costing and accounting (HRCA) has been the subject of much model construction but there has been little research as to how these models are utilised in practical decision‐making and implementation. This issue is addressed in three studies covering different aspects of HRCA. The first study shows that decisions are influenced in an experimental situation by HRCA information in such a way that the decisions are made in accordance with the content of the information. In the second study, the stimulating and inhibiting factors of force‐field analysis are used to examine a possible implementation of the methods of HRCA. In the third study, developments some years after a number of managers have come into contact with HRCA are examined. The conclusion is that HRCA has been useful as a basis for decisions or actions concerning human resource decision‐making

Using data from the Survey of Consumers, this study focuses on consumer’s resolution efforts with credit card problems and the likelihood of “exiting” – that is, discontinuing the use of a given credit card or of the financial institution associated with the card. Among all households with a problem, nearly two‐thirds (63 percent) were able to resolve their problem, while over half (55 percent) exited. Exit was associated with marital status, race, how dissatisfied the consumer was, number of problems related to credit cards, and attribution. Holding all else constant, consumers who were likely to resolve their problem were only half as likely to exit. Thus, credit card companies need to carefully and quickly address their customers’ problems and resolve their complaints.