Search results

1 – 4 of 4
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 1 June 2005

Rishma Vedd and Reza Kouhy

The objective of this research project was to ascertain the role of management accountants in relation to strategic human resource management (SHRM) and the information provided…

1388

Abstract

The objective of this research project was to ascertain the role of management accountants in relation to strategic human resource management (SHRM) and the information provided for SHRM. To achieve this objective four case studies (two UK and two Canadian organisations) were conducted using a grounded theory approach. The two most important HR strategies in these cases were training and leadership development, which were linked to the overall goals of each organisation. Management accountants played a key role in providing information for the SHRM planning process in all four cases. The role of management accountants during the strategic planning process was very much as integral team members with a facilitating role. In all four cases management accountants provided HR managers with information for decision making.

Details

Journal of Applied Accounting Research, vol. 7 no. 3
Type: Research Article
ISSN: 0967-5426

Keywords

Access Restricted. View access options
Article
Publication date: 1 November 2001

Rishma Vedd and Reza Kouhy

There is growing evidence that Strategic Management Accounting (SMA) activities are being pursued in an interdisciplinary manner. One such discipline where management accounting…

1303

Abstract

There is growing evidence that Strategic Management Accounting (SMA) activities are being pursued in an interdisciplinary manner. One such discipline where management accounting could contribute is in Strategic Human Resource Management (SHRM). The integration of business strategy and Human Resource Management minimises the risk of neglecting human resources as a vital source of organisational competitive advantage. It also provides a broader range of solutions for solving complex organisational problems and ensures that human resources are given consideration when setting company goals. This empirical study examines the current role of management accounting in relation to the SHRM process using data from surveys of Finance Directors and Human Resource Directors from both Canada and the UK. The results reveal that Canadian Finance professionals are more involved in providing information for developing, evaluating and controlling Human Resource (HR) strategy than UK Finance professionals. Both HR and Finance respondents considered that there was a need for a closer partnership between HR and Finance professionals.

Details

Journal of Applied Accounting Research, vol. 6 no. 2
Type: Research Article
ISSN: 0967-5426

Access Restricted. View access options
Article
Publication date: 4 September 2009

Reza Kouhy, Rishma Vedd, Takeo Yoshikawa and John Innes

The purpose of this paper is to examine the relationships between human resource (HR) policies, management accounting and organisational performance in Canada, Japan and the UK.

6788

Abstract

Purpose

The purpose of this paper is to examine the relationships between human resource (HR) policies, management accounting and organisational performance in Canada, Japan and the UK.

Design/methodology/approach

A cross case analysis of the observations emerging from each of six case studies (two in Canada, two in Japan and two in the UK) result in a set of 13 findings.

Findings

The seven main HR policies emerging from this study are the “job for life” (in one British and two Japanese cases), recruitment, training, performance‐related bonus scheme, teamwork, organisational culture and pensions. Important communication links between HR managers and management accountants are budgets, strategic plans, performance‐related bonus scheme and decision making. The “job for life” policy, employee recruitment decisions, viewing employees as assets (rather than costs), training, performance‐related bonus scheme, teamwork, organisational culture and a good pension scheme all had an impact on organisational performance.

Research limitations/implications

It is very difficult to link specific HR policies with changes in organisational performance because of the number of other variables affecting organisational performance and the time lags involved.

Originality/value

Several of the case studies are making real progress in establishing links between specific HR policies and changes in organisational performance by using benchmarking or employee opinion surveys or a combination of the results of both external benchmarking and employee opinion surveys over a number of years.

Details

Journal of Human Resource Costing & Accounting, vol. 13 no. 3
Type: Research Article
ISSN: 1401-338X

Keywords

Available. Content available
Article
Publication date: 4 September 2009

Robin Roslender

512

Abstract

Details

Journal of Human Resource Costing & Accounting, vol. 13 no. 3
Type: Research Article
ISSN: 1401-338X

1 – 4 of 4
Per page
102050