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Management Accounting, Human Resource Policies and Organisational Performance in Canada, Japan and the UK [Minkštas viršelis]

(Glasgow Caledonian University, Scotland), (Professor Emeritus of Accounting at the University of Dundee.), (Graduate School of Hosei University, Japan), (California State University, Northridge, USA)
  • Formatas: Paperback / softback, 96 pages, aukštis x plotis: 229x152 mm
  • Išleidimo metai: 04-Jan-2010
  • Leidėjas: CIMA Publishing
  • ISBN-10: 008096592X
  • ISBN-13: 9780080965925
Kitos knygos pagal šią temą:
  • Formatas: Paperback / softback, 96 pages, aukštis x plotis: 229x152 mm
  • Išleidimo metai: 04-Jan-2010
  • Leidėjas: CIMA Publishing
  • ISBN-10: 008096592X
  • ISBN-13: 9780080965925
Kitos knygos pagal šią temą:

This research project examines the relationships between HR policies, management accounting and organisational performance on the basis of international case studies and interviews across a range of industries from building materials to software development.

* Explores the relationship between different HR policies and organisational performance and how management accountants can establish links between the two;

* The first to extend existing research into Japanese companies to give a different perspective and another point of comparison;

* Case study results are tested in the telephone survey for better accuracy and insight

* Original, cutting-edge research funded by the Chartered Institute of Management Accountants

* Unique international perspective: extends existing research into Japanese companies to give a different perspective and another point of comparison

* Results of six extensive case studies and 100 telephone interviews



This research project examines the relationships between HR policies, management accounting and organisational performance on the basis of international case studies and interviews across a range of industries from building materials to software development.

* Explores the relationship between different HR policies and organisational performance and how management accountants can establish links between the two;

* The first to extend existing research into Japanese companies to give a different perspective and another point of comparison;

* Case study results are tested in the telephone survey for better accuracy and insight

* Original, cutting-edge research funded by the Chartered Institute of Management Accountants

* Unique international perspective: extends existing research into Japanese companies to give a different perspective and another point of comparison

* Results of six extensive case studies and 100 telephone interviews

Daugiau informacijos

Original CIMA research for management accountants who want to use HR to better organisational performance
Acknowledgements ix
About the Authors xi
Executive Summary xiii
1 Introduction and Literature Review
1(6)
1 Introduction
1(1)
2 Literature Review
1(3)
3 Research Approach
4(3)
2 Case A
7(8)
1 Research Site
7(1)
2 Interviewees
7(1)
3 HR Policies
7(1)
4 Findings
8(4)
4.1 Performance Measurement
8(1)
4.2 Employees
9(1)
4.3 Links between Management Accountants and HR Managers
9(1)
4.4 HR Policies and Organisational Performance
10(2)
4.5 External Reporting
12(1)
5 Summary
12(3)
3 Case B
15(6)
1 Research Site
15(1)
2 Interviewees
15(1)
3 HR Policies
15(1)
4 Findings
16(4)
4.1 Performance Measurement
16(1)
4.2 Employees
17(1)
4.3 Links between Management Accountants and HR Managers
18(1)
4.4 HR Policies and Organisational Performance
18(1)
4.5 External Reporting
19(1)
5 Summary
20(1)
4 Case C
21(8)
1 Research Site
21(1)
2 Interviewees
21(1)
3 HR Policies
21(2)
4 Findings
23(4)
4.1 Performance Measurement
23(1)
4.2 Employees
24(1)
4.3 Links between Management Accountants and HR Managers
24(1)
4.4 HR Policies and Organisational Performance
25(1)
4.5 External Reporting
26(1)
5 Summary
27(2)
5 Case D
29(6)
1 Research Site
29(1)
2 Interviewees
29(1)
3 HR Policies
29(1)
4 Findings
30(3)
4.1 Performance Measurement
30(1)
4.2 Employees
31(1)
4.3 Links between Management Accountants and HR Managers
32(1)
4.4 HR Policies and Organisational Performance
32(1)
4.5 External Reporting
33(1)
5 Summary
33(2)
6 Case E
35(8)
1 Research Site
35(1)
2 Interviewees
35(1)
3 HR Policies
35(1)
4 Findings
36(4)
4.1 Performance Measurement
36(1)
4.2 Employees
37(1)
4.3 Links between Management Accountants and HR Managers
38(1)
4.4 HR Policies and Organisational Performance
39(1)
4.5 External Reporting
40(1)
5 Summary
40(3)
7 Case F
43(8)
1 Research Site
43(1)
2 Interviewees
43(1)
3 HR Policies
43(2)
4 Findings
45(5)
4.1 Performance Measurement
45(1)
4.2 Employees
46(1)
4.3 Links between Management Accountants and HR Managers
47(1)
4.4 HR Policies and Organisational Performance
48(1)
4.5 External Reporting
49(1)
5 Summary
50(1)
8 Cross-Case Analysis and Telephone Interviews
51(12)
1 Cross-case Analysis
51(2)
2 Findings from the Telephone Interviews
53(10)
2.1 Mix of Financial and Non-financial Performance Measures
53(1)
2.2 Role of Employees
54(1)
2.3 Teamwork
55(1)
2.4 Organisational Culture
55(1)
2.5 Pension Scheme
56(1)
2.6 Employees as Assets or Costs
57(1)
2.7 Link between Training and Organisational Performance
57(1)
2.8 Job for Life Policy
58(1)
2.9 Benchmarking
59(1)
2.10 Links between HR Policies and Organisational Performance
60(1)
2.11 Statements in Published Reports
60(3)
9 Conclusions
63(10)
1 Limitations
63(1)
2 Case Studies
63(5)
2.1 Recruitment
64(1)
2.2 Training
64(2)
2.3 Teamwork
66(1)
2.4 Organisational Culture
66(1)
2.5 Job for Life
67(1)
2.6 Pensions
68(1)
3 Practical Implications from Case Studies
68(1)
4 Telephone Interviews
69(1)
5 Overall Findings
70(3)
References 73(2)
Index 75