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MANAGEMENT ACCOUNTING, HUMAN RESOURCE POLICIES AND ORGANISATIONAL PERFORMANCE IN CANADA, JAPAN AND THE UK
Reza Kouhy, Rishma Vedd, Takeo Yoshikawa, John Innes
Verlag Elsevier Reference Monographs, 2010
ISBN 9780080965932 , 96 Seiten
Format PDF, ePUB, OL
Kopierschutz DRM
Geräte
Front Cover
1
Management Accounting, Human Resource Policies and Organisational Performance in Canada, Japan and the UK
4
Copyright Page
5
Contents
6
Acknowledgements
10
About the Authors
12
Executive Summary
14
Chapter 1 Introduction and Literature Review
20
1. Introduction
20
2. Literature Review
20
3. Research Approach
23
Chapter 2 Case A
26
1. Research Site
26
2. Interviewees
26
3. HR Policies
26
4. Findings
27
4.1. Performance Measurement
27
4.2. Employees
28
4.3. Links between Management Accountants and HR Managers
28
4.4. HR Policies and Organisational Performance
29
4.5. External Reporting
31
5. Summary
31
Chapter 3 Case B
34
1. Research Site
34
2. Interviewees
34
3. HR Policies
34
4. Findings
35
4.1. Performance Measurement
35
4.2. Employees
36
4.3. Links between Management Accountants and HR Managers
37
4.4. HR Policies and Organisational Performance
37
4.5. External Reporting
38
5. Summary
39
Chapter 4 Case C
40
1. Research Site
40
2. Interviewees
40
3. HR Policies
40
4. Findings
42
4.1. Performance Measurement
42
4.2. Employees
43
4.3. Links between Management Accountants and HR Managers
43
4.4. HR Policies and Organisational Performance
44
4.5. External Reporting
45
5. Summary
46
Chapter 5 Case D
48
1. Research Site
48
2. Interviewees
48
3. HR Policies
48
4. Findings
49
4.1. Performance Measurement
49
4.2. Employees
50
4.3. Links between Management Accountants and HR Managers
51
4.4. HR Policies and Organisational Performance
51
4.5. External Reporting
52
5. Summary
52
Chapter 6 Case E
54
1. Research Site
54
2. Interviewees
54
3. HR Policies
54
4. Findings
55
4.1. Performance Measurement
55
4.2. Employees
56
4.3. Links between Management Accountants and HR Managers
57
4.4. HR Policies and Organisational Performance
58
4.5. External Reporting
59
5. Summary
59
Chapter 7 Case F
62
1. Research Site
62
2. Interviewees
62
3. HR Policies
62
4. Findings
64
4.1. Performance Measurement
64
4.2. Employees
65
4.3. Links between Management Accountants and HR Managers
66
4.4. HR Policies and Organisational Performance
67
4.5. External Reporting
68
5. Summary
69
Chapter 8 Cross-case Analysis and Telephone Interviews
70
1. Cross-case Analysis
70
2. Findings from the Telephone Interviews
72
2.1. Mix of Financial and Non-financial Performance Measures
72
2.2. Role of Employees
73
2.3. Teamwork
74
2.4. Organisational Culture
74
2.5. Pension Scheme
75
2.6. Employees as Assets or Costs
76
2.7. Link between Training and Organisational Performance
76
2.8. Job for Life Policy
77
2.9. Benchmarking
78
2.10. Links between HR Policies and Organisational Performance
79
2.11. Statements in Published Reports
79
Chapter 9 Conclusions
82
1. Limitations
82
2. Case Studies
82
2.1. Recruitment
83
2.2. Training
83
2.3. Teamwork
85
2.4. Organisational Culture
85
2.5. Job for Life
86
2.6. Pensions
87
3. Practical Implications from Case Studies
87
4. Telephone Interviews
88
5. Overall Findings
89
References
92
Index
94
A
94
B
94
C
94
D
94
E
94
F
95
H
95
J
95
K
95
L
95
M
95
N
95
O
95
P
96
R
96
S
96
T
96
V
96
W
96
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