195 resultados para human resource accounting


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Purpose: The business process outsourcing (BPO) industry in India is evolving rapidly, and one of the key characteristics of this industry is the emergence of high-end services offered by knowledge processing outsourcing (KPO) organizations. These organizations are set to grow at a tremendous pace. Given the people-intensive nature of this industry, efficient employee management is bound to play a critical role. The literature lacks studies offering insights into the HR challenges involved and the ways in which they are addressed by KPOs. The purpose of this paper is to attempt to fill this gap by presenting findings from an in-depth case study of a KPO organization. Design/methodology/ approach: To achieve the research objective we adopted an in-depth case study approach. The research setting was that of a KPO organization in India, which specialises in offering complex analytics, accounting and support services to the real estate and financial services industries. Findings: The results of this study highlight the differences in the nature of work characteristics in such organizations as compared to call centres. The study also highlights some of the key people management challenges that these organizations face like attracting and retaining talent. The case company adopts formal, structured, transparent and innovative human resource practices. The study also highlights that such enlightened human resource practices stand on the foundations laid by an open work environment and facilitative leadership. Research limitations/implications: One of the key limitations is that the analysis is based on primary data from a single case study and only 18 interviews. The analysis contributes to the fields of KPO, HRM and India and has key messages for policy makers. Originality/value: The literature on outsourcing has in general focused on call centres established in the developed world. However, the booming BPO industry in India is also beginning to offer high-end services, which are far above the typical call centres. These KPOs and their people management challenges are relatively unexplored territories in the literature. By conducting this study in an emerging market (India) and focusing on people-related challenges in KPOs, this study attempts to provide a fresh perspective to the extant BPO literature. © Emerald Group Publishing Limited.

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Multinational companies (MNCs) are known to establish country-specific headquarters (CSHQs) or centres to create and transfer knowledge in order to better co-ordinate and control their operations, and also to share knowledge between affiliates both within and outside the country. This paper highlights the role played by the human resource (HR) function in Indian CSHQs. The analysis is based on interview and survey data from senior HR specialists in 74 foreign firms operating CSHQs in India. The study identifies the range of services that the Indian CSHQs' HR function provides to the local business units of the MNC. A high level of freedom from the MNCs' corporate headquarters to both develop and implement HR policies and practices is found. The CSHQ is found to be instrumental in the creation and dissemination of HR-related learning. The study also identifies the problems faced by the HR function operating with a CSHQ and the actions necessary to overcome these issues.

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The purpose of this paper is to delineate a green supply chain (GSC) performance measurement framework using an intra-organisational collaborative decision-making (CDM) approach. A fuzzy analytic network process (ANP)-based green-balanced scorecard (GrBSc) has been used within the CDM approach to assist in arriving at a consistent, accurate and timely data flow across all cross-functional areas of a business. A green causal relationship is established and linked to the fuzzy ANP approach. The causal relationship involves organisational commitment, eco-design, GSC process, social performance and sustainable performance constructs. Sub-constructs and sub-sub-constructs are also identified and linked to the causal relationship to form a network. The fuzzy ANP approach suitably handles the vagueness of the linguistics information of the CDM approach. The CDM approach is implemented in a UK-based carpet-manufacturing firm. The performance measurement approach, in addition to the traditional financial performance and accounting measures, aids in firms decision-making with regard to the overall organisational goals. The implemented approach assists the firm in identifying further requirements of the collaborative data across the supply-cain and information about customers and markets. Overall, the CDM-based GrBSc approach assists managers in deciding if the suppliers performances meet the industry and environment standards with effective human resource. © 2013 Taylor & Francis.

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This article presents part of the findings of a multi-method study into employee perceptions of fairness in relation to the organisational career management (OCM) practices of a large financial retailer. It focuses on exploring how employees construct fairness judgements of their career experiences and the role played by the organisational context and, in particular, OCM practices in forming these judgements. It concludes that individuals can, and do, separate the source and content of (in)justice when it comes to evaluating these experiences. The relative roles of the employer, line manager and career development opportunities in influencing employee fairness evaluations are discussed. Conceptual links with organisational justice theory are proposed, and it is argued that the academic and practitioner populations are provided with empirical evidence for a new theoretical framework for evaluating employee perceptions of, and reactions to, OCM practices.

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Editorial: The Managing Innovative Manufacturing (MIM) conference series started in 1993 in the UK. The first MIM conference was held at Keele University and, as from the second MIM at Leicester University in 1996, it became a biennial event with the University of Nottingham and Aston University hosting, respectively, the third and fourth conferences. The main areas of interest of the MIM conference series are: Manufacturing Strategy; Technology & Innovation Management; Human Resource Management; Organisation of Work; Product Design; Operations Planning and Control; Supply Chain Management; Performance Management. This special issue of the International Journal of Technology Management is based on selected papers from MIM2000 at Aston University, where it was organised by Aston Business School. The special theme of the Aston conference was Responsive Production and the Agile Enterprise. Altogether 82 papers were presented in parallel sessions. The eight papers included here were selected from the ‘Technology and Innovation’ stream. They have all been independently reviewed and revised before being accepted for publication. The authors of these papers are from the UK, Ireland, Turkey, the USA, the Netherlands and Hong Kong. They address a wide range of issues within the overall scope of Technology and Innovation with some papers having a geographical or sector focus and others being more general in nature. Participation in the MIM conferences has become increasingly international and to reflect this, the 2002 event is leaving the UK and being held at the University of Wisconsin-Milwaukee, in the USA. It is planned to hold the following MIM at the University of Aalborg, Denmark, in 2004.

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Focusing on HRM developments in thirteen developing countries across Asia, Africa and the Middle East, this book explores the contextual functions of HR in these countries. In addition, it analyzes the more general issues of HRM in cross-national settings to give readers an understanding of HR that is both comparative and contextual. Covering the policies and practices of China, South Korea, Taiwan, India, Nepal, Pakistan, Iran, Saudi Arabia, Algeria, Nigeria, Ghana, Kenya and South Africa, each chapter follows a framework that draws out all of the unique and diverse configurations of HRM. This important text is an invaluable resource for all HRM practitioners, students and scholars of HRM, international HRM and international business.

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This article investigates the relationship between simultaneity in decisions regarding business strategies and human resource management (HRM) policies and their impact on organizational performance. The research is based on a sample of 178 organizations operating in the Greek manufacturing sector. The results of this study support the hypothesis that when business strategies and HRM policies are developed simultaneously, they positively affect organizational performance. This is more valid for decisions taken simultaneously with respect to quality and employee development, innovation and employee rewards and relations, and cost and employee resourcing. © 2008 Wiley Periodicals, Inc.

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Relocation is one organizational phenomenon where the influence of family is prominent. Our paper thus uses it as a backdrop against which to study the work–family interface. In-depth qualitative analysis of 62 interviews with Royal Air Force personnel is used to complement the literature by demonstrating the impact on and the impact of the immediate family in relocation. The analysis provides evidence that relocation influences an employee's role as family member, other family members and the family as a whole. Findings also illustrate that families influence employees' relocation behaviour, organizational tenure and work focus. In summary, this paper supports the bidirectional nature of the work-family interface and also demonstrates that regardless of whether examining the work-to-family influence or the family-to-work influence the effects are not always negative.

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Examines five strategic human resource management (HRM) issues using a qualitative methodology. Two of these are related to the central organisational-level constructs of structure and culture. The other three pertain to HR strategy, HR competencies, and HR outsourcing. The study employed the multiple-case design method proposed by Yin, with a view to extending theory in strategic HRM research. Semi-structured interviews were conducted with 35 managers (CEOs, line managers, and HR managers) of nine companies from two major industries in the manufacturing sector – electronic products and machinery/equipment. The research found that top management enlightenment and level of HR competencies together determine the role and status of the HR function in organisations, and that the companies studied pursue four types of HR strategies: informal and not communicated; informal and communicated; formal but not communicated; and formal and communicated. HR strategy was found to affect both vertical and horizontal fits of the HR function. Culture, HR strategy and HR competencies influenced organisational propensity to outsource HR activities.

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This paper initially highlights the rapid growth in the call centre (CC) sector in developing countries like India. It then makes a case for the investigation of human resource management (HRM) systems of call centres in India. The analysis is based on a two-phase empirical study. Phase one examines the nature and pattern of HRM systems and phase two the emerging issue of attrition in Indian call centres. A mixed research approach comprising in-depth interviews and questionnaire survey was adopted to conduct the investigation. Against the established norms of Indian organizations, the findings highlight the existence of formal, structured and rationalized HRM systems. Core reasons for the increasing levels of attrition are highlighted. The analysis further provides useful information both for academics and practitioners and opens avenues for future research.

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This paper highlights the context within which business process outsourcing (BPO) has rapidly grown in India and the critical need to investigate the dynamics of human resource management (HRM) practices and systems in this sector. Using a mixed-method approach involving both in-depth interviews and self-completing questionnaires, we analyze the nature of HRM systems in BPO organizations operating in India. The analysis is based on a sample of 51 BPO companies, a majority of which are located near the capital of New Delhi. The results focus on the nature and structure of work and organization of Indian BPOs, as well as the strategic role played by HRM in such organizations. Furthermore, the findings highlight the way specific HRM practices such as recruitment, performance appraisal, training and development, and compensations are implemented. Our study suggests the existence of formal, structured, and rationalized HRM systems in Indian BPOs. A number of insights related to HRM policies and practices are shared by the HR managers interviewed shedding more light on the inner workings of the Indian BPO companies and their challenges. The analysis provides original and useful information to both academics and practitioners and opens avenues for future research on the nature of HRM systems and practices in the Indian BPO industry.