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Human resource policies, management accounting and organisational performance

Human resource policies, management accounting and organisational performance Purpose – The purpose of this paper is to examine the relationships between human resource (HR) policies, management accounting and organisational performance in Canada, Japan and the UK. Design/methodology/approach – A cross case analysis of the observations emerging from each of six case studies (two in Canada, two in Japan and two in the UK) result in a set of 13 findings. Findings – The seven main HR policies emerging from this study are the “job for life” (in one British and two Japanese cases), recruitment, training, performance‐related bonus scheme, teamwork, organisational culture and pensions. Important communication links between HR managers and management accountants are budgets, strategic plans, performance‐related bonus scheme and decision making. The “job for life” policy, employee recruitment decisions, viewing employees as assets (rather than costs), training, performance‐related bonus scheme, teamwork, organisational culture and a good pension scheme all had an impact on organisational performance. Research limitations/implications – It is very difficult to link specific HR policies with changes in organisational performance because of the number of other variables affecting organisational performance and the time lags involved. Originality/value – Several of the case studies are making real progress in establishing links between specific HR policies and changes in organisational performance by using benchmarking or employee opinion surveys or a combination of the results of both external benchmarking and employee opinion surveys over a number of years. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Human Resource Costing & Accounting Emerald Publishing

Human resource policies, management accounting and organisational performance

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Publisher
Emerald Publishing
Copyright
Copyright © 2009 Emerald Group Publishing Limited. All rights reserved.
ISSN
1401-338X
DOI
10.1108/14013380910995520
Publisher site
See Article on Publisher Site

Abstract

Purpose – The purpose of this paper is to examine the relationships between human resource (HR) policies, management accounting and organisational performance in Canada, Japan and the UK. Design/methodology/approach – A cross case analysis of the observations emerging from each of six case studies (two in Canada, two in Japan and two in the UK) result in a set of 13 findings. Findings – The seven main HR policies emerging from this study are the “job for life” (in one British and two Japanese cases), recruitment, training, performance‐related bonus scheme, teamwork, organisational culture and pensions. Important communication links between HR managers and management accountants are budgets, strategic plans, performance‐related bonus scheme and decision making. The “job for life” policy, employee recruitment decisions, viewing employees as assets (rather than costs), training, performance‐related bonus scheme, teamwork, organisational culture and a good pension scheme all had an impact on organisational performance. Research limitations/implications – It is very difficult to link specific HR policies with changes in organisational performance because of the number of other variables affecting organisational performance and the time lags involved. Originality/value – Several of the case studies are making real progress in establishing links between specific HR policies and changes in organisational performance by using benchmarking or employee opinion surveys or a combination of the results of both external benchmarking and employee opinion surveys over a number of years.

Journal

Journal of Human Resource Costing & AccountingEmerald Publishing

Published: Sep 4, 2009

Keywords: Human resource strategies; Management accounting; Organizational performance; Canada; Japan; United Kingdom

References