Search results

1 – 10 of over 151000
To view the access options for this content please click here
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…

Downloads
9546

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.

Details

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

To view the access options for this content please click here
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…

Downloads
11515

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

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

Keywords

To view the access options for this content please click here
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

Downloads
19281

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

Keywords

To view the access options for this content please click here
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.

Downloads
14328

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

Keywords

To view the access options for this content please click here
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…

Downloads
17565

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

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

Keywords

To view the access options for this content please click here
Article
Publication date: 1 October 2005

Walter Sumetzberger

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

Downloads
17952

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

Keywords

To view the access options for this content please click here
Article
Publication date: 8 June 2021

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…

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

Industrial Management & Data Systems, vol. 121 no. 8
Type: Research Article
ISSN: 0263-5577

Keywords

To view the access options for this content please click here
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.

To view the access options for this content please click here
Article
Publication date: 16 March 2021

Christopher M. Harris and Lee Warren Brown

While research has shown that multiple actors, both internal and external to the organization, influence performance, oftentimes, these actors are studied in isolation…

Downloads
1271

Abstract

Purpose

While research has shown that multiple actors, both internal and external to the organization, influence performance, oftentimes, these actors are studied in isolation. This paper aims to examine the performance implications of both top management team (TMT) and chief executive officer (CEO) human capital. In addition, the authors consider external actors' influence on performance by examining corporate political activity (CPA).

Design/methodology/approach

The authors use a sample of National Collegiate Athletic Association (NCAA) football teams, examining human capital data on the head coaches and the assistant coaches, combined with the schools' participation in NCAA football committees.

Findings

The study findings indicate that organizations engage in various market and nonmarket strategies in concert, and that different strategies result in performance outcome differences. Specifically, we examine how the use of CEO and TMT human capital and CPA interact and influence performance.

Practical implications

The authors examine the moderating effects of political activity on the human capital–performance relationship for both top leaders and TMTs. Organizations benefit from investing in the human capital of their leaders internally and CPA externally.

Originality/value

While organizations engage in market and nonmarket actions in concert, management research has generally studied these concepts in isolation. This paper suggests that both market and nonmarket activities can influence performance.

Details

Journal of Organizational Effectiveness: People and Performance, vol. 8 no. 2
Type: Research Article
ISSN: 2051-6614

Keywords

To view the access options for this content please click here
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…

Downloads
3600

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

1 – 10 of over 151000