In tracing the history of human resource accounting, most reviewers would agree that the topic is now experiencing something of a revival. This research set out to explore why HR accounting is regarded as important, to whom it is important and its links with organisational and HR strategies. We used a survey‐questionnaire approach to gather data. A scale was developed measuring the extent to which respondents thought each item reflected their organisation's view on the importance of measuring of human resources. Component analysis revealed two reasons why measuring human resources is perceived as being important. The first illustrates the view that ‘measurement reflects the strategic and competitive importance of human resources’, while the second suggests that,‘to earn credibility, HRM must be expressed in financial terms’. Further analysis highlighted the importance of senior management and financial managers' support for measuring human resources and drew attention to what may appear to be a ‘hard view' of HRM held by HR managers in relation to why they consider this important.
Human Resource Management Journal – Wiley
Published: Apr 1, 2004
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