Interface between management accounting and strategic human resource management: four grounded theory case studies

Rishma Vedd, Reza Kouhy

Research output: Contribution to journalArticle

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.
Original languageEnglish
Pages (from-to)117-153
Number of pages37
JournalJournal of Applied Accounting Research
Volume7
Issue number3
DOIs
StatePublished - 2005

Fingerprint

Grounded theory
Strategic planning
Leadership development
Managers

Cite this

@article{e95a80a99562456ea99adc846795b7f7,
title = "Interface between management accounting and strategic human resource management: four grounded theory case studies",
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.",
author = "Rishma Vedd and Reza Kouhy",
year = "2005",
doi = "10.1108/96754260580001043",
volume = "7",
pages = "117--153",
journal = "Journal of Applied Accounting Research",
issn = "0967-5426",
publisher = "Emerald Group Publishing Ltd.",
number = "3",

}

TY - JOUR

T1 - Interface between management accounting and strategic human resource management

T2 - Journal of Applied Accounting Research

AU - Vedd,Rishma

AU - Kouhy,Reza

PY - 2005

Y1 - 2005

N2 - 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.

AB - 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.

U2 - 10.1108/96754260580001043

DO - 10.1108/96754260580001043

M3 - Article

VL - 7

SP - 117

EP - 153

JO - Journal of Applied Accounting Research

JF - Journal of Applied Accounting Research

SN - 0967-5426

IS - 3

ER -