Assessing The Impact Of Human Resource Accounting Information On Managerial Decisions: A Field Experiment

Ogan, Pekin

doi:10.1108/eb055589

Cited by 6 publications

(2 citation statements)

References 2 publications

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“…The scientific literature of the 1970s and 1980s contains several studies dealing with the influence of HRA on decision-making processes (e.g. Flamholtz, 1976;Harrell and Klick, 1980;Hendricks, 1976;Ogan, 1988;Oliver and Flamholtz, 1978;Schwan, 1976;Tomassini, 1977). In all these studies, decisions were influenced in different ways by HRCA information.…”

Section: Influence On Decision Making By Hrca Informationmentioning

confidence: 99%

Why the concept of human resource costing and accounting does not work

Johanson

1999

Personnel Review

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Despite a promising outlook in the 1970s, it has been claimed that human resource costing and accounting have progressed at something less than snail’s pace over the past two decades. This is largely due to difficulties in the application of the concept. In this article several extant studies regarding the application of HRCA are classified and exemplified. The idea is to increase our knowledge of how implementation of the concept could be achieved from a management control perspective. Most managers in the majority of studies hold very positive attitudes towards HRCA, but the integration of HRCA in the management control process has never been really attained. In seven Swedish case studies, the inhibiting factors in the implementation process of HRCA are compared. The lesson is that training, information, reward, target setting and cultural systems have to be worked actively to overcome inhibiting factors when trying to implement HRCA. Efforts should focus on: (1) knowledge of human resource costs, values and outcomes as well as how to calculate these; (2) top management demand as well as other elements in the reward system; (3) HRCA target setting; and (4) openness for change.

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Section: Influence On Decision Making By Hrca Informationmentioning

confidence: 99%

Why the concept of human resource costing and accounting does not work

Johanson

1999

Personnel Review

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“…During this period, numerous experiments dealing with the influence of HRCA information on decision making were carried out (e.g., Gul, 1984;Harrell and Klick, 1980;Hendricks, 1976;Ogan, 1988;Oliver and Flamholtz, 1978). In all these studies, decisions were influenced in some way by HRCA information.…”

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confidence: 99%

Current development in human resource costing and accounting

Gröjer

Johanson

1998

Accounting, Auditing &Amp; Accountability Journal

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Human resource costing and accounting (HRCA) is a complex and poorly understood process of accounting. The behavioural impact of HRCA, the many diverging internal forces of an organization, the increasing need of information from the capital market and action from organizations, such as the organization for the economic co‐operation and development (OECD) and European commission (EC), are all part of this accounting change process. With Sweden as a starting point, forces stimulating and inhibiting the development of HRCA are discussed. The main conclusion is that the actual state of things (reality) provides more research opportunities today than in the 1970s. But where are the researchers?

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Strategic human capital analytics and organisation performance: The mediating effects of managerial decision-making

Samson

Bhanugopan

2022

Journal of Business Research

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Assessing The Impact Of Human Resource Accounting Information On Managerial Decisions: A Field Experiment

Cited by 6 publications

References 2 publications

Why the concept of human resource costing and accounting does not work

Why the concept of human resource costing and accounting does not work

Current development in human resource costing and accounting

Strategic human capital analytics and organisation performance: The mediating effects of managerial decision-making

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