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

Abstract

The purpose of this article is to report the results of a field experiment designed to assess the impact of human resource accounting (HRA) information on layoff decisions made by managers. The study is a partial replication and extension of studies by Tomassini and Oliver and Flamholtz. The findings of this study are similar to the earlier studies; human resource accounting information does make a difference in personnel layoff decisions and enables managers to increase their level of confidence regarding decisions of this sort.

Citation

Ogan, P. (1988), "Assessing The Impact Of Human Resource Accounting Information On Managerial Decisions: A Field Experiment", Personnel Review, Vol. 17 No. 3, pp. 29-35. https://doi.org/10.1108/eb055589