853 resultados para human resource accounting


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There is growing evidence available to suggest that HR practice is an important predictor of organisational performance. In this article, we argue that HR practices also have the potential to promote organisational innovation. We describe a longitudinal study of 22 UK manufacturing companies and examine the relationship between such practices and product and technological innovation. Results reveal that training, induction, team working, appraisal and exploratory learning focus are all predictors of innovation. Contingent reward, applied in conjunction with an exploratory learning focus, is positively associated with innovation in technical systems. Furthermore, training, appraisal and induction, combined with exploratory learning focus, explain variation between companies in product and technological innovation above and beyond the main effects observed. © 2006 Blackwell Publishing Ltd.

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Purpose – The purpose of this paper is to challenge the assumption that process losses of individuals working in teams are unavoidable. The paper aims to challenge this assumption on the basis of social identity theory and recent research. Design/methodology/approach – The approach adopted in this paper is to review the mainstream literature providing strong evidence for motivation problems of individuals working in groups. Based on more recent literature, innovative ways to overcome these problems are discussed. Findings – A social identity-based analysis and recent findings summarized in this paper show that social loafing can be overcome and that even motivation gains in group work can be expected when groups are important for the individual group members' self-concepts. Practical implications – The paper provides human resource professionals and front-line managers with suggestions as to how individual motivation and performance might be increased when working in teams. Originality/value – The paper contributes to the literature by challenging the existing approach to reducing social loafing, i.e. individualizing workers as much as possible, and proposes a team-based approach instead to overcome motivation problems.

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The relationship between human resource management practices and organizational performance (including quality of care in health-care organizations) is an important topic in the organizational sciences but little research has been conducted examining this relationship in hospital settings. Human resource (HR) directors from sixty-one acute hospitals in England (Hospital Trusts) completed questionnaires or interviews exploring HR practices and procedures. The interviews probed for information about the extensiveness and sophistication of appraisal for employees, the extent and sophistication of training for employees and the percentage of staff working in teams. Data on patient mortality were also gathered. The findings revealed strong associations between HR practices and patient mortality generally. The extent and sophistication of appraisal in the hospitals was particularly strongly related, but there were links too with the sophistication of training for staff, and also with the percentages of staff working in teams.

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There is growing evidence available to suggest that Human Resource Management (HRM) practice is an important predictor of organizational performance. Drawing upon organizational learning perspectives, we argue that HRM systems also have the potential to promote organizational innovation. We present longitudinal data from thirty-five UK manufacturing organizations to suggest that effective HRM systems – incorporating sophisticated approaches to recruitment and selection, induction, appraisal and training – predict organizational innovation in products and production technology. We further show that organizational innovation is enhanced where there is a supportive learning climate, and inhibited (for innovation in production processes) where there is a link between appraisal and remuneration.

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This article explores the employability of information and communication technology (ICT) professionals from the perspective of small- and medium-sized enterprises (SMEs). The first stage of analysis, based on over 100 interviews with managers of ICT supplier companies in seven European countries (Germany, Greece, Italy, the Netherlands, Norway, Poland and the UK), showed most SMEs to have a generally ad hoc approach to managing the employability of their ICT professionals. Assessment and development plans were used primarily to keep skills current to business needs; however, the more developed northern European markets showed greater awareness of the ‘high commitment’ benefits of a more sophisticated approach towards career management (e.g. through mentoring or career planning). A second stage of analysis based only on UK interviews builds on this to propose a model of positive employer influence on psychological contracts through career and employability management practices.

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The aim of this paper is to provide managers and Human Resource executives with the basis for making drug testing policy in their organisations by presenting a critical review of existing literature on Workplace Drug Testing (WDT) and related areas which have been structured into the key areas.The key finding is whilst WDT is becoming more and more widely used, the rationale for this in terms of organizational effectiveness and safety is far from clear. Also there are significant ethical issues associated with WDT which are not always fully considered by organisations. Similarly, a cost/benefit analysis for particular organisations may well show little reason to embark on a testing policy. As a result of our review, we recommend that practitioners take a critical view of proposals introducing WDT since in many cases there is little upside to such a policy and a largely under-researched downside. There are also wider implications for society as a whole since the issue of drug taking as a whole is clearly a matter of great importance to practically every country in the world. The workplace is not at all immune from the impact of drug taking and perhaps a knee-jerk response by managers is to attempt to exclude anyone with any sort of drug habit through the use of WDT. This type of review with a specific HR focus has not been carried out before despite several calls for a more rational approach to the area.

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Relocation, an intraorganizational geographical transfer, can be used for human resource development (HRD) because of the positive developmental effects it can induce. It is, thus, important for HRD professionals to understand the implications of relocation to ensure it is used appropriately and effectively as an HRD technique. Research on relocation is abundant but presently lacks integration. This article introduces the Four-Factor Taxonomy of Relocation Outcomes, which summarizes, organizes, and guides research in this area. The taxonomy provides researchers with four dimensions along which to consistently classify relocation outcomes: valence (positive vs. negative), duration (length of effect), magnitude (strength of effect), and quality (type of effect). The article concludes with a discussion of implications for HRD practitioners and researchers.

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Whole life costing (WLC) has become the best practice in construction procurement and it is likely to be a major issue in predicting whole life costs of a construction project accurately. However, different expectations from different organizations throughout a project's life and the lack of data, monitoring targets, and long-term interest for many key players are obstacles to be overcome if WLC is to be implemented. A questionnaire survey was undertaken to investigate a set of ten common factors and 188 individual factors. These were grouped into eight critical categories (project scope, time, cost, quality, contract/administration, human resource, risk, and health and safety) by project phase, as perceived by the clients, contractors and subcontractors in order to identify critical success factors for whole life performance assessment (WLPA). Using a relative importance index, the top ten critical factors for each category, from the perspective of project participants, were analyzed and ranked. Their agreement on those categories and factors were analyzed using Spearman's rank correlation. All participants identify “Type of Project” as the most common critical factor in the eight categories for WLPA. Using the relative index ranking technique and weighted average methods, it was found that the most critical individual factors in each category were: “clarity of contract” (scope); “fixed construction period” (time); “precise project budget estimate” (cost); “material quality” (quality); “mutual/trusting relationships” (contract/administration); “leadership/team management” (human resource); and “management of work safety on site” (health and safety). There was relatively a high agreement on these categories among all participants. Obviously, with 80 critical factors of WLPA, there is a stronger positive relationship between client and contactor rather than contractor and subcontractor, client and subcontractor. Putting these critical factors into a criteria matrix can facilitate an initial framework of WLPA in order to aid decision making in the public sector in South Korea for evaluation/selection process of a construction project at the bid stage.

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This thesis examines individual differences in work behaviour of rubber tappers. The study examined sex, age, experience and race differences and their interactions with terrain on job performance, absenteeism, and job satisfaction of 1053 rubber tappers. Rubber tappers are unskilled blue-collar workers who essentially do the same type of work and are paid the same rates of pay. There are very few studies that have compared male and female blue-collar workers doing similar jobs in organisational settings. This study is one of the few investigations that examine sex differences in job performance of blue-collar workers doing same job using production data. Studies on age differences in work behaviour encounter numerous methodological difficulties such as high turnover, internal transfers and problems associated with age differences in educational levels. The participation of rubber tappers in this study is envisaged to overcome these difficulties because attrition rates of rubber tappers are low, and internal transfers are non existent. Further, the educational levels of rubber tappers are relatively similar across different age cohorts, as most rubber tappers have little or no education. Two measures of both job performance and absenteeism were derived from payroll records. The two job performance measures were total crop production and attendance. The two absenteeism measures were avoidable and unavoidable absence rates. Overall job satisfaction was determined using a 4-item scale. Significant sex, age, experience and race differences were obtained for job performance, absenteeism and job satisfaction. Significant interactive effects were also obtained for sex, age , experience, race and terrain for job performance and absenteeism. The results are discussed in relation to the abilities and motivation of rubber tappers. The implication of these findings for employee selection and human resource management in rubber estates is discussed.

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The purpose of this paper is to deal with the outcomes of a so-called “employability management needs analysis” that is meant to provide more insight into current employability management activities and its possible benefits for Information and Communication Technology (ICT) professionals working in Small- and Medium-sized enterprises (SMEs) throughout Europe. A considerable series of interviews (N=107) were conducted with managers in SMEs in seven European countries, including Germany, Greece, Italy, the Netherlands, Norway, Poland, and the UK. A semi-structured interview protocol was used during the interviews to cover three issues: employability (13 items), ageing (8 items), and future developments and requirements (13 items). Analysis of all final interview transcriptions was at a national level using an elaborate common coding scheme. Although an interest in employability emerged, actual policy and action lagged behind. The recession in the ICT sector at the time of the investigation and the developmental stage of the sector in each participating country appeared connected. Ageing was not seen as a major issue in the ICT sector because managers considered ICT to be a relatively young sector. There appeared to be a serious lack of investment in the development of expertise of ICT professionals. Generalization of the results to large organizations in the ICT sector should be made with caution. The interview protocol developed is of value for further research and complements survey research undertaken within the employability field of study. It can be concluded that proactive HRM (Human Resource Management) policies and strategies are essential, even in times of economic downturn. Employability management activities are especially important in the light of current career issues. The study advances knowledge regarding HRM practices adopted by SMEs in the ICT sector, especially as there is a gap in knowledge about career development issues in that particular sector.

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Multinational organizations have dramatically increased their operations in Asian countries in recent years. The success of expatriate assignments has therefore become increasingly important for multinationals. Social and cultural psychologists have proposed that host country nationals' (HCN) attitudes toward expatriates are key antecedents of interpersonally supportive behavior related to assignment success. We developed and tested a model of HCN social categorization and helping of expatriates based on the social–psychological theory. Results indicated that perceived values similarity and collectivism are negatively related to social categorization of expatriates, and that social categorization is negatively related to the provision of role information and social support by HCNs. Results are discussed in terms of their implications for theory and for organizations sending expatriates to culturally dissimilar host countries.

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The research reported here is an investigation into the problems of social and economic development of a multiethic and multicultural country which has the added challenge of adopting a non-indigenous code to facilitate the development process. Malaysia's power to negotiate outcomes favourable to the interest of the country is critical for the successful attainment of the goals and objectives of VISION2020. Therefore the mechanisms of the human resource development programme have to be efficacious. The three hypotheses of this study are as follows: 1. there is a fear that the problems and challenges posed by the development plans, have been conceptually trivialised; 2. based on (1) above there is a concern that solutions proposed are inadequate and inappropriate and 3. the outcome of both (1) and (2) can lead to the potential underachievement of national goals and objectives. The study proposes a complex model for conceptualising the problem which looks at the relationship between society and language, which any solutions proposed must take into proper consideration. The study looks at the mechanisms available for the smooth absorption of new Malaysian members to new and international communities. A large scale investigation was undertaken with the researcher functioning as a participant observer. An in-depth study of one particular educational ecology yielded approximately 38 hours of interviews and 100 questionnaires. These data were analysed both for explicit information and implicit implications. By some criteria national policies appear to be having the desired effect, and can be given a clean bill of health. By others it is clear that major adjustments would be necessary if the nation is to achieve its objectives in full. Based on the evidence gathered, thr study proposes an apprenticeship approach to training programmes for effective participation of new members in the new ecologies.

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Line managers increasingly play a key role in organizational career development systems, yet few studies have examined the nature of this role or its implications for employee career attitudes and behaviors. In two studies, we used attachment theory to explore this issue. In Study 1, in-depth interviews (N = 20) showed that employees viewed career management as a relational process in which line managers are expected to act as ‘caregiver’ to support individualized career development. Study 2 was a large-scale international survey (N = 891). Participants scoring higher on attachment avoidance in their line manager relationships reported more negative perceptions of career growth opportunities, lower participation in organizational career development activities and higher turnover intentions. Trust in the organization partially mediated the relationship. Theoretical and practical implications for HRM are discussed.