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.
What gets measured in business is noticed and acted on. The importance of human resource management (HRM) to be noticed as a vital key to business success has been argued profusely by the HRM profession over the last three decades. While the importance of human resource (HR) measurement is not disputed by business managers, the search for meaningful generic HR metrics is like HRM's Holy Grail. The purpose of this research is to investigate the issues confronting a sample of business organisations concerning measurement issues. It examines the current measurement practices used and their HR measurement needs. Developing appropriate HR measures, in terms of adding value, allows organisations to refocus their resources for leverage. Inappropriate measures simply encourage inappropriate behaviours not in the long‐term interests of the business. We know that HRM is less prepared than other business functions (like finance or management information systems) to quantify its impact on business performance. Our results suggest that HR metrics as the Holy Grail of HRM remain elusive. This research signals the importance of developing relevant and meaningful HR measurement models, while acknowledging that the actual metrics used (unlike accounting measures) may vary from business to business.
Purpose – The purpose of this paper is to investigate the effect of specific human resource management (HRM) practices on knowledge sharing behaviour among employees of knowledge intensive firms (KIFs). Design/methodology/approach – Based on previous literature, a model is proposed for the study and hypotheses are formulated. The cross-sectional data set comes from a sample of 390 employees of 19 KIFs. Confirmatory factor analyses were employed to evaluate the reliability and validity of the measurement model and the research model was tested using structural equation modelling. Findings – The results suggest that collaborative HRM practices have a direct positive effect on employees’ knowledge sharing behaviour. Surprisingly, the authors find that employees’ knowledge sharing behaviour is independent of reward systems and employees’ recognition. The authors suggest that organisational learning environments based on collaborative HRM practices can help employees’ knowledge sharing behaviour and improve the capability of both individual and organisational capability. Research limitations/implications – Knowledge-sharing behaviour is examined using specific HRM practices. Findings should be confirmed using a larger sample, as well as through longitudinal study. Practical implications – This study will be beneficial for researchers, practitioners, scholars, organisational leaders and employees. It will also be helpful for those interested in organisational structure and relationships across organisations in knowledge context. Originality/value – This study makes a valuable contribution, given that there is a lack of empirical studies of this nature focusing on the South-East Asian region. The findings are more interesting given that the current study is based on employees’ perceptions.
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