Human resource policies, management accounting and organisational performance

Reza Kouhy, Rishma Vedd, Takeo Yoshikawa, John Innes

Research output: Contribution to journalArticle

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.
Original languageEnglish
Pages (from-to)245-263
Number of pages19
JournalJournal of Human Resource Costing & Accounting
Volume13
Issue number3
DOIs
Publication statusPublished - 2009
Externally publishedYes

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Policy management
Management accounting
Accounting performance
Organizational performance
Human resource policies
Employees
Bonus
Team work
Organizational culture
Japan
Canada
Benchmarking
Pension scheme
Design methodology
Assets
Strategic plan
Case analysis
Decision making
Communication
Time lag

Cite this

Kouhy, Reza ; Vedd, Rishma ; Yoshikawa, Takeo ; Innes, John. / Human resource policies, management accounting and organisational performance. In: Journal of Human Resource Costing & Accounting. 2009 ; Vol. 13, No. 3. pp. 245-263.
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Human resource policies, management accounting and organisational performance. / Kouhy, Reza; Vedd, Rishma; Yoshikawa, Takeo; Innes, John.

In: Journal of Human Resource Costing & Accounting, Vol. 13, No. 3, 2009, p. 245-263.

Research output: Contribution to journalArticle

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