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Article
Publication date: 2 October 2007

Susanne Schmidt and Heiner Minssen

The purpose of this paper is to explore to what extent HR practitioners value and account for international assignments, and to relate these findings to the HRCA context.

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Abstract

Purpose

The purpose of this paper is to explore to what extent HR practitioners value and account for international assignments, and to relate these findings to the HRCA context.

Design/methodology/approach

The paper draws on data from a quantitative survey among 415 German chemical companies and expert interviews with HR managers from eight chemical companies.

Findings

Demand‐driven, flexible approaches to expatriation management are frequent, with a strong reliance on self‐selection by future expatriates. Subsequent career development is often left to chance, depending on current staffing situations. HR managers appreciate the positive effect of overseas assignments on personal development, but often appear to underestimate the long‐term benefits an international assignment can have for the company. Lack of sustainable integration of expatriates' experiences into their work environment marks a serious threat to this investment.

Originality/value

The paper contributes to the discussion on the feasibility of HRCA instruments by introducing an organisational sociology perspective.

Details

Journal of Human Resource Costing & Accounting, vol. 11 no. 3
Type: Research Article
ISSN: 1401-338X

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