Search results
1 – 10 of over 153000Human 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
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.
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…
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
Keywords
Sanaz Hadji, Peyman Gholizadeh and Neda Naghavi
With drastic changes in the external environment, many organizations today cannot continue their activities and create sustainability in achieving long-term goals without having…
Abstract
Purpose
With drastic changes in the external environment, many organizations today cannot continue their activities and create sustainability in achieving long-term goals without having carefully designed and coordinated systems with each other. The human resource performance management system is considered as one of the most important process pillars of any organization that without any specific strategic mechanism, such as inclusive learning, faces challenges and harmful conflicts. The purpose of this study is to diagnose human resource performance management based on the lack of ambidextrous learning themes in the banking system.
Design/methodology/approach
In this study, theoretical screening based on similar research was used to identify the components (diagnosing of human resource performance management) and research propositions (ambidextrous learning themes). Then, Delphi analysis was used to determine the reliability of research components and propositions by the participation of 13 management specialists and experts. In the quantitative part, the components and propositions identified in the form of matrix questionnaires were evaluated by interpretive analysis by 18 managers of banking system.
Findings
The results showed that the proposition of lack of strategic tendencies in learning is considered as the most effective theme of ambidextrous learning in reinforcing the damage of strategic incompatibility in the performance functions of human resource management (HRM).
Originality/value
This result shows that the lack of strategic orientations due to the ineffectiveness in identifying environmental capacities in the banking system in the field of HRM performance is a new challenge.
Details