40 resultados para human resource accounting

em Digital Commons at Florida International University


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Increasing use of the term, Strategic Human Resource Management (SHRM), reflects the recognition of the interdependencies between corporate strategy, organization and human resource management in the functioning of the firm. Dyer and Holder (1988) proposed a comprehensive Human Resource Strategic Typology consisting of three strategic types--inducement, investment and involvement. This research attempted to empirically validate their typology and also test the performance implications of the match between corporate strategy and HR strategy. Hypotheses were tested to determine the relationships between internal consistency in HRM sub-systems, match between corporate strategy and HR strategy, and firm performance. Data were collected by a mail survey of 998 senior HR executives of whom 263 returned the completed questionnaire. Financial information on 909 firms was collected from secondary sources like 10-K reports and CD-Disclosure. Profitability ratios were indexed to industry averages. Confirmatory Factor Analysis using LISREL provided support in favor of the six-factor HR measurement model; the six factors were staffing, training, compensation, appraisal, job design and corporate involvement. Support was also found for the presence of a second-order factor labeled "HR Strategic Orientation" explaining the variations among the six factors. LISREL analysis also supported the congruence hypothesis that HR Strategic Orientation significantly affects firm performance. There was a significant associative relationship between HR Strategy and Corporate Strategy. However, the contingency effects of the match between HR and Corporate strategies were not supported. Several tests were conducted to show that the survey results are not affected by non-response bias nor by mono-method bias. Implications of these findings for both researchers and practitioners are discussed. ^

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The purpose of this ethnographic study was to describe and explain the congruency of psychological preferences identified by the Myers-Briggs Type Indicator (MBTI) and the human resource development (HRD) role of instructor/facilitator. This investigation was conducted with 23 HRD professionals who worked in the Miami, Florida area as instructors/facilitators with adult learners in job-related contexts.^ The study was conducted using qualitative strategies of data collection and analysis. The research participants were selected through a purposive sampling strategy. Data collection strategies included: (a) administration and scoring of the MBTI, Form G, (b) open-ended and semi-structured interviews, (c) participant observations of the research subjects at their respective work sites and while conducting training sessions, (d) field notes, and (e) contact summary sheets to record field research encounters. Data analysis was conducted with the use of a computer program for qualitative analysis called FolioViews 3.1 for Windows. This included: (a) coding of transcribed interviews and field notes, (b) theme analysis, (c) memoing, and (d) cross-case analysis.^ The three major themes that emerged in relation to the congruency of psychological preferences and the role of instructor/facilitator were: (1) designing and preparing instruction/facilitation, (2) conducting training and managing group process, and (3) interpersonal relations and perspectives among instructors/facilitators.^ The first two themes were analyzed through the combination of the four Jungian personality functions. These combinations are: sensing-thinking (ST), sensing-feeling (SF), intuition-thinking (NT), and intuition-feeling (NF). The third theme was analyzed through the combination of the attitudes or energy focus and the judgment function. These combinations are: extraversion-thinking (ET), extraversion-feeling (EF), introversion-thinking (IT), and introversion-feeling (IF).^ A last area uncovered by this ethnographic study was the influence exerted by a training and development culture on the instructor/facilitator role. This professional culture is described and explained in terms of the shared values and expectations reported by the study respondents. ^

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Professional standards of ethics proclaim the core values of a profession, describe expected professional duties and responsibilities, and provide a framework for ethical practice and ethical decision-making. The purpose of this mixed, quantitative and qualitative, survey study was to examine HRD professionals' perceptions about the AHRD Standards on Ethics and Integrity, how HRD professionals used the Standards for research and decision-making, and the extent to which the Standards provided guidance for ethical decision-making. Through an on-line survey instrument, 182 members of AHRD were surveyed. The open-ended questions were analyzed using thematic analysis to expand on, inform, and support the quantitative findings. The close-ended questions were analyzed with frequency distributions, descriptive statistics, cross tabulations, and Spearman rank correlations. The results showed a significant relationship between (a) years of AHRD membership and level of familiarity with the Standards, (b) years of AHRD membership and use of the Standards for research, and (c) level of familiarity with the Standards and use of the Standards for research. There were no significant differences among scholars, scholar practitioners, practitioners, and students regarding their perceptions about the Standards. The results showed that the Standards were not well known or widely used. Nevertheless, the results indicated overall positive perceptions about the Standards. Seventy percent agreed that the Standards provided an appropriate set of ethical principles and reflected respondents' own standards of conduct. Seventy-eight percent believed that the Standards were important for defining HRD as a profession and 54% believed they were important for developing a sense of belonging to the HRD profession. Fifty-one percent believed the Standards should be enforceable and 61% agreed members should sign the membership application form showing willingness to adhere to the Standards. Seventy-seven percent based work-related ethical decisions on personal beliefs of right and wrong and 56% on established professional values and rules of right and wrong. The findings imply that if the professional standards of ethics are to influence the profession, they should be widely publicized and discussed among members, they should have some binding power, and their use should be encouraged.

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This paper examines the inability of work organizations to achieve racial balance and use training and development, organization development, and multicultural organizational development principles to manage and enable diversity initiatives. The paper proposes a conceptual framework for a micro and macro model as an approach to diversity initiatives.

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The challenge that continues to face HRD is how to integrate real concerns for diversity into programs, practices, and research. Critical race theory was used as a lens to examine work on diversity published in Human Resource Development Quarterly (HRDQ). Eight publications were selected and analyzed.

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This study investigated human resource development (HRD) in Russian enterprises, U.S. firms in Russia, or U.S.-Russian joint ventures. Thirty-three articles were selected through a database search and examined using content analysis. Emerging themes included workers’ knowledge and skills, training practices, organizational involvement, responsibility, and communication, and leadership styles.

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Societal norms for gender and sexual identity and practices tend to be heteronormative or homonormative, often privileging individuals belonging to the normative population. Viewing human resource development through a queer lens can suggest ways to support work environments that welcome all identities.

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This paper reviews the need for cultural competence in health care, the barriers faced by health care professionals as they attempt to deliver culturally competent care, and the implications for human resource development initiatives.

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This literature review discusses the factors for successful job retention of adult workers with mental retardation, including external factors related to work environments and internal issues of the individual worker. Through the synthesis of the literature, a performance improvement model for supported employment is discussed based on Holton’s (1999) human resource development/performance improvement model.

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This phenomenological study explored how HR professionals who identified themselves as facilitators of strategic HRD (SHRD) perceived the experience of being an organizational agent-downsizing survivor. Criterion and snowball sampling were used to recruit 15 participants for this study. A semi-structured interview guide was used to interview participants. Creswell's (2007) simplified version of Moustakas's (1994) Modification of the Stevick-Colaizzi-Keen Method of Analysis of Phenomenological Data was used to analyze the data. Four main themes and corresponding sub-themes emerged from an inductive data analysis. The four main themes were a) the emotionality of downsizing, b) feeling responsible, c) choice and control, and d) possibilities for growth. Participants perceived downsizing as an emotional organizational change event that required them to manage their own emotions while helping others do the same. They performed their roles within an organizational atmosphere that was perceived as chaotic and filled with apprehension, shock, and a sense of ongoing loss, sadness and grieving. They sometimes experienced guilt and doubt and felt deceptive for having to keep secrets from others when planning for downsizing. Participants felt a strong sense of responsibility to protect employees emotionally, balance employee and organizational interests, and try to ensure the best outcomes for both. Often being there for others meant that they put on their games faces and took care of themselves last. Participants spoke of the importance of choosing one's attitude, being proactive rather than reactive, and finding ways to regain control in the midst of organizational crisis. They also perceived that although downsizing was emotionally difficult to go through that it provided possibilities for self, employee, and organizational growth.

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No hospitality organizations are immune from the negative effects of substance abuse in the workplace. Ownters and managers must confront the problem head on and, in order to accomplish this, they must be in possession of the facts regarding the problem, and regarding options for dealing with the problem in the most appropriate manner for their individual organizations. The authors include an assessment of this problem as well as a summary review of procedures for positive management of a potentially negative situation.

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This phenomenological study explored how HR professionals who identified themselves as facilitators of strategic HRD (SHRD) perceived the experience of being an organizational agent-downsizing survivor. Criterion and snowball sampling were used to recruit 15 participants for this study. A semi-structured interview guide was used to interview participants. Creswell’s (2007) simplified version of Moustakas’s (1994) Modification of the Stevick-Colaizzi-Keen Method of Analysis of Phenomenological Data was used to analyze the data. Four main themes and corresponding sub-themes emerged from an inductive data analysis. The four main themes were a) the emotionality of downsizing, b) feeling responsible, c) choice and control, and d) possibilities for growth. Participants perceived downsizing as an emotional organizational change event that required them to manage their own emotions while helping others do the same. They performed their roles within an organizational atmosphere that was perceived as chaotic and filled with apprehension, shock, and a sense of ongoing loss, sadness and grieving. They sometimes experienced guilt and doubt and felt deceptive for having to keep secrets from others when planning for downsizing. Participants felt a strong sense of responsibility to protect employees emotionally, balance employee and organizational interests, and try to ensure the best outcomes for both. Often being there for others meant that they put on their games faces and took care of themselves last. Participants spoke of the importance of choosing one’s attitude, being proactive rather than reactive, and finding ways to regain control in the midst of organizational crisis. They also perceived that although downsizing was emotionally difficult to go through that it provided possibilities for self, employee, and organizational growth.

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Now that baby boomers are older and pursuing more career-oriented jobs, managers of the hospitality industry are experiencing the effects of the pre- sent labor crisis; they now know that those vacant hourly jobs are going to be tough to fill with quality personnel. The companies able to attract quality personnel by offering employees what they need and want will be the successful ones in the next decade. The authors explain how the labor crisis is currently affecting the hospitality industry and make suggestions about how firms may survive the "labor crash” of the 1990s with the application of marketing technology to human resource management.

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Understanding the role of human capital is one of the key considerations in delivering and sustaining competitiveness. Managing employees in the hospitality industry is particularly a challenging task as the industry is considered to be labor intensive. High turnover and increasing employee demands are among the problems that are identified as threats to maintaining a strong competitive position. Successful hotels attempt to retain their best employees in an effort to adapt to changing environments and increased competition. Effective hotel human resource systems can produce positive outcomes, through effective employee retention strategies that focus on work force motivation, attitudes and perception. The positive implementation of these strategies can influence and create employee satisfaction. This study aims to focus on the relationship between the mediating variables of motivation, attitudes, perception and their effect on employee satisfaction. These findings are based upon an extensive survey carried out between April 2009 and June 2009 in the small mountainous state of Uttarakhand, located within the Indian sub-continent. Although the area of study is confined to the Kumaon region of Uttarakhand, the authors contend that the findings and implications can be applied to other remote developing tourist destinations in other regions.

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The problem on which this study focused was individuals' reduced capacity to respond to change and to engage in innovative learning when their reflective learning skills are limited. In this study, the preceding problem was addressed by two primary questions: To what degree can mastery of a strategy for reflective learning be facilitated as a part of an academic curriculum for professional practitioners? What impact will mastery of this strategy have on the learning style and adaptive flexibility of adult learners? The focus of the study was a direct application of human resource development technology in the professional preparation of teachers. The background of the problem in light of changing global paradigms and educational action orientations was outlined and a review of the literature was provided. Roots of thought for two key concepts (i.e., learning to learn from experience and meaningful reflection in learning) were traced. Reflective perspectives from the work of eight researchers were compared. A meta-model of learning from experience drawn from the literature served as a conceptual framework for the study. A strategy for reflective learning developed from this meta-model was taught to 109 teachers-in-training at Florida International University in Miami, Florida. Kolb's Adaptive Style Inventory and Learning Style Inventory were administered to the treatment group and to two control groups taught by the same professor. Three research questions and fourteen hypotheses guided data analysis. Qualitative review of 1565 personal documents generated by the treatment group indicated that 77 students demonstrated "double-loop" learning, going beyond previously established limits to perception, understanding, or action. The mean score for depth of reflection indicated "single-loop" learning with "reflection-in-action" present. The change in the mean score for depth of reflection from the beginning to end of the study was statistically significant (p $<$.05). On quantitative measures of adaptive flexibility and learning style, with two exceptions, there were no significant differences noted between treatment and control groups on pre-test to post-test differences and on post-test mean scores adjusted for pre-test responses and demographic variables. Conclusions were drawn regarding treatment, instrumentation, and application of the strategy and the meta-model. Implications of the strategy and the meta-model for research, for education, for human resource development, for professional practice, and for personal growth were suggested. Qualitative training materials and Kolb's instruments were provided in the appendices.