Dissertations / Theses: 'Human resource accounting'

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Sarker, Nivedita, and Chouzouris Georgios Koilakos. "A Comparative Analysis between Traditional Accounting and Human Resources Accounting (HRA) Practices on HRManagerial Decision-Making Process." Thesis, Umeå universitet, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-185004.

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Human resource accounting is a concept that was created to deal with the problem of the measurement of the value of human capital. This concept can be very influential for many different human resource practices. This concept is of the utmost importance as it deals with one of the biggest problems within the sectors of accounting and human resources, the constant seeking of an acceptable way of acknowledging human capital in the financial statements as an asset and not as an expense. The skills and knowledge that people can bring into a company are vital for its prosperity and yet no realized. Hereby identifying the similarities and differences in the decision-making factors of HR managers between traditional accounting and human resources accounting (HRA) focused organizations, we want to examine the perceptions of managers who work under both types of organizations. Therefore, the research question we have formulated is the following: What are the similarities and differences between the decision-making processes of HR managers of Traditional accounting and Human Resource Accounting focused organizations? The field of HRA is not new. It is approximately 70 years old, but progress in it has stopped for a while now. The problem besides that is that it is not accepted by international accounting principles. However, nowadays more and more companies try to find a way to allow them to use HRA. In this paper, we have managed to interview HR managers that are currently working under HRA or traditional accounting practices. We selected HR practices in which HRA can have a strong influence so that we can understand and examine how it influences the decision-making process of the managers. The choice of Patterson´s model was based on the fact that it contains four HR practices (recruitment and selection, training and development, retention and turnover, and performance management), in which HRA has a strong influence. Overall, our findings showed us that when it comes to recruitment & selection, and retention & turnover there are more differences between HRA-focused and traditional accounting-focused organizations than in the practices of training & development and performance management. The main difference in recruitment and selection is that HRA-focused organizations make decisions based on measuring the total cost and value of their resources; in training and development the main difference is that HRA-focused organizations calculate the cost of learning by HRA; in retention and turnover, the main difference is that HRA focused organizations can calculate and forecast all cost have already spent and need to spend for replacement an employee, and finally in the performance management the main difference is that HRA focused organizations take into serious consideration the job level of their employees in contrast to traditional accounting focused ones. This offered us the chance to develop a suggested framework. It is based on Patterson’s model but also includes our findings. Finally, we believe that this paper has the possibility to contribute in many different ways. For example, it can be used as a manual from HR managers in order to help them see and understand the differences and similarities between HRA and traditional accounting and extensively manage to focus on the important factors for each respective practice. Moreover, the findings could contribute to the general evolution of HRA, as this paper is one of the few that have approached the HRA concept via qualitative research.

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Akhlaque, Saba, and Elie Flouti. "Accounting in Football : A Study on the Human resource accounting of football players in Allsvenskan." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-317294.

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Human resource accounting has grown in importance over the past few years as organizations that heavily rely on their labour force and their skills seek to account for them as assets to reflect their output. Football clubs fall into that category as players are vital for the success of the team. Accounting regulations such as the UEFA financial fair play exist in order to help football clubs account for their players as intangible assets on their balance sheets. However, there are uncertainties over the effectiveness of existing regulations as youth players and Bosman players for example are exempted and there are difficulties in specifying what it is that players account for. The authors study 4 clubs that compete in Allsvenskan as well as UEFA competitions in order to determine if Swedish teams present a fair and true value of their human resources. The authors find that despite the fact that balance sheets show a great degree of consistency between clubs and all meet minimum requirements set by ruling bodies, financial reporting in football still has some way to go in order to fully reflect the true value of players.

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Stovall, Olin Scott. "Accounting for Human Resources: Implications for Theory and Practice." Thesis, University of North Texas, 2001. https://digital.library.unt.edu/ark:/67531/metadc3026/.

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Knowledge workers are an important resource for the typical modern business firm, yet financial reporting ignores such resources. Some researchers contend that the accounting profession has stressed reliability in order to make the accounting appear objective. Others concur, noting that accounting is an insecure profession and adopts strict rules when faced with uncertainty. Accountants have promulgated a strict rule to expense human resource costs, although many know that such resources have future benefits. Some researchers suggest that any discipline must modify its language in order to initiate change toward providing useful social ameliorations. If accounting theorists extend this idea to the accounting lexicon.s description of investments in human resources, investors and other accounting user groups might gain greater insight into how a firm fosters and nourishes human capital. I tested three hypotheses related to this issue by administering an experiment designed to assess financial analysts. perceptions about alternative financial statement treatments of human resources in an investment recommendation task. I predicted that (1) analysts' perceptions of the reliability (relevance) of the information they received would decrease (increase) as the treatment of human resources increasingly violated GAAP (became more current-oriented), (2) analysts exposed to alternative accounting treatments would report a lower likelihood of recommending that their clients invest in the company in the task, and (3) financial analysts who ranked reliability (relevance) as a more important information quality would be less (more) likely to recommend that their clients buy the stock represented in the case because the treatment of human resources on the financial statements violated GAAP (was more current-oriented) as compared to analysts who ranked reliability (relevance) as being lower (higher) in importance. Analysts receiving financial statements with accounting treatments of human resource costs that violated GAAP judged such information as less reliable and were also less likely to recommend that their clients buy the stock in the task than analysts receiving financial statements that conformed to GAAP. Also, analysts who perceived reliability as a more important information quality reacted more negatively to a replacement cost approach to accounting for human resources than participants who perceived reliability as being less important. A potential confounding explanation of the results is the varied language used in the audit opinions included with the treatment financial statements. Whether explained by the audit opinion language or the actual differences contained in the financial statements, the results suggest that an important user group, financial analysts, may be subject to the aura of objectivity suggested by Porter in 1995.

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Tang, Tang. "Developing human resource accounting to improve human resource management : a case study of practicing HRA in a Chinese state-owned-enterprise." Thesis, University of Macau, 2002. http://umaclib3.umac.mo/record=b1636259.

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Dawson, Christopher Peter. "The evaluation of two models of Human Resource Accounting using a simulation methodology." Thesis, City University London, 1992. http://openaccess.city.ac.uk/7890/.

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This research is concerned with the subject of Human Resource Accounting (HRA) and how two particular HRA models may be operationalized. The two models concerned are the "Stochastic Rewards Valuation Model" and the "Replacement Cost Model". The research takes the form of three case exercises in which managers from different organisations used a computerized simulation model to assist them in their employee resourcing. In the process of using this simulation figures were obtained that could operationalize the two HRA models under consideration. These figures and the managers explanation for heir computation and application are used to compare the two HRA models and to evaluate their utility. The conclusions drawn are that whilst managers implicitly hold human resources to have value, in the normally accepted nontechnical sense, the two HRA models do not provide a consistent way of measuring it. Whilst the models themselves may therefore have limited utility it was however concluded that the process of operationalising them is seen to be useful.

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Turner, Geoffrey. "Balancing the balanced scorecard : a new role for human resource accounting in sustaining the knowledge-based organisations of the future." Thesis, University of Kent, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.310205.

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Hallström, Alexandra, Hanna Larsson, and Sara Söderlund. "I'm going to make him an offer he can't refuse! : Hur används personalekonomiska kalkyler som beslutsunderlag?" Thesis, Linnéuniversitetet, Ekonomihögskolan, ELNU, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-19947.

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Purpose: Our purpose with this essay was to see how a health promotion initiative could be profitability and how human resource cost accounting could be used for decision making. Does it cost more than it taste? Method: We have been using qualitative interviews with politicians, human health developerand accountants in a municipality. We have also collected data from a university lecturer which shows numbers from the health promotion initiative and how it is been affecting the involved staff. Result: The result show us that the politicians, human health developer and accountants all want to introduce physical exercising at work. Although, different problems makes this hard to introduce one example is not enough money. The decision makers say that there are more important things to put the money on and therefore, health care is seldom prioritized. If we compare to earlier theory, we can see that the staff is a very important tool for organizations and that makes it important to focus on. Human resource accounting is a legitimate ground for certain decisions. Conclusion: The most important thing we learned and our biggest contribution is that human resource accounting can be used as a ground for decision making. If you can show with numbers that an investment is profitable, that shows that it is legitimate for the decision makers.

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Kleivard, Marika, and Christine Eskilsson. "Personalens del i årsredovisningen : En studie på svenska börsföretag." Thesis, Jönköping University, JIBS, Business Administration, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-356.

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Bakgrund: Resurser som är svåra att värdera, och därmed inte kan tas upp i balansräkningen,i kombination med utvecklingen mot informationssamhället har lett till ett ökat behov och användande av tilläggsinformation i årsredovisningarna från företagens sida. Det finns både frivillig och reglerad tilläggsinformation. Ökningen av frivillig tilläggsinformation kan främst ses inom personalredovisning.Syfte: Syftet med denna uppsats är att beskriva utvecklingen av frivillig information om personal i årsredovisningen hos ett urval svenska börsnoterade företag. Den syftar också till att se om utvecklingen har sett olika ut i tillverkningsföretag respektive tjänsteföretag.Metod: Från Stockholmsbörsens A-lista valdes sex tillverkningsföretag och sex tjänsteföretag ut. Med en kombination av kvalitativ och kvantitativ undersökningsmetod har de utvalda företagens årsredovisningar för åren 1995, 1997, 1999, 2001 och 2003 studerats. En modell innehållande sju kategorier; hälsa, mångfald, rekrytering, personalomsättning och trivsel, personalförmåner och motivation, utbildning samt kompetensutveckling, togs fram för att kunna se var inom personalredovisning utvecklingen har skett.Slutsats: Efter slutförd studie kan det konstateras att mängden frivillig tilläggsinformation om personal har ökat, även om andelen information av den totala årsredovisningen endast har ökat nämnvärt för tillverkningsföretag. Gemensamt för tillverkningsföretags och tjänsteföretags redovisning av personal är att kompetensutveckling har varit den dominerande kategorin under perioden och att information om hälsa har ökat, även om ökningen har varit betydligt större i tillverkningsföretagens årsredovisningar. Olikheter är att information om rekrytering har fått stort utrymme i tillverkningsföretagens årsredovisningar men mycket litet i tjänsteföretagens. Personalomsättning och trivsel, mångfald samt personalförmåner och motivation har alla givits större mängd information i tjänsteföretagens årsredovisningar än i tillverkningsföretagens. Background: Resources that are hard to put a value on and cannot be classified as assets in the balance sheet as well as the development towards the information society has led to an increasing need and use for voluntary information in the annual reports. The increase of voluntary information can foremost be seen in the field of human resources.Purpose: The purpose of this thesis is to describe the development of voluntary information about human resources in the annual report of a number of Swedish quoted companies. The purpose is also to see if there is a difference in the development between manufacturing companies and service companies.Method: Six manufacturing companies and six service companies were chosen from the Stockholm exchange A-list. Using both a qualitative and quantitative research method the annual reports of the chosen companies were studied for the years 1995, 1997, 1999, 2001, and 2003. A model consisting of seven categories; health, diversity, recruitment, staff turnover and comfort, benefits and motivation, education and competence development, was developed to clarify were the development took place.Conclusions: After finishing the study one can tell that the amount of voluntary information about human resources in the annual report has increased even though the percentage share of the total annual report only has increased appreciably for manufacturing companies. Manufacturing companies and service companies have in common that competence development is the most frequent disclosed information during the period. Information about health has increased, even though the increase is more considerable in the annual reports of manufacturing companies. Differences can be seen between manufacturing companies and service companies in the recruitment category,were manufacturing companies disclose more information. Service companies, on the other hand, disclose more on staff turnover and comfort, diversity and benefits and motivation.

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Benjaminsson, Sandra, and Louise Johansson. "Human resources : att beräkna värdet av volontärer på idrottsevenemang." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-982.

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Uppsatsen behandlar personalekonomi och huruvida mänskliga resurser ska behandlas som en tillgång för organisationer eller inte och fokus ligger på ideella idrottsorganisationer. I teori och empiri påvisas att människan är en viktig resurs för en organisation. Fokus i uppsatsen ligger i att applicera beräkningen av värdet av personalen som en tillgång på ideella idrottsorganisationer, där personalen består till stor del av volontärer. Trots att det rör sig om donerad arbetskraft existerar ändå kostnader kring volontärer, vilket empirin bevisar. Det tydliggörs både av volontärer samt de som ansvarar för volontärer att viss ersättning som exempelvis mat och kläder förväntas, vilka är betydande kostnader att kalkylera. Det framkommer även att välmående och den sociala miljön kring eventet är av betydande vikt för ett fortsatt engagemang samt en positiv och motiverande miljö. The essay deals with human resources and whether or not they should be treated as an asset or not for organisations and it focuses primarily on nonprofit sport organisations. Theory and empirics show that humans are an important asset in an organisation. The essay focuses on applicating the measurement of the value of personnel as an asset to nonprofit sport organisations, where the volunteers make up for a big part of the staff. In spite of it being donated workforce there are costs to consider in the usage of volunteers, which is proved in the empirics of the essay. It is made clear both by volunteers and people responsible for volunteers that some compensation, in the form of food and clothes for example, is expected by volunteers and these are significant cost to account for. Well-being and the social environment in events are shown to be of significance regarding a continued commitment from the volunteers and also to maintain a positive and motivating environment.

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Momats, Friman Anna Karin, and Marie Skrba. "IMPLEMENTERING AV HÄLSOBOKSLUT : en studie om hur fyra fallföretag hanterat hindrande faktorer." Thesis, Örebro University, Department of Business, Economics, Statistics and Informatics, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-755.

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Barksten, Kajsa, and Louise Hansson. "Humankapital i årsredovisningar : -skillnaden mellan nio kunskaps- och nio industriföretag." Thesis, Karlstads universitet, Fakulteten för ekonomi, kommunikation och IT, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-33345.

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Humankapital har ökat i betydelse då allt fler företag har blivit så kallade kunskapsföretag, vilka inriktar sig på att skapa värde genom att endast erbjuda personalens kunskap, kompetens och erfarenhet. Humankapitalet menar forskare, är en tillgång för företaget och borde därför också redovisas som en sådan, precis som företagets andra tillgångar. Dock får inte humankapital i dagens läge tas upp som en tillgång i den finansiella rapporten. Det redovisas därför ofta frivilligt av företagen i hållbarhetsredovisningar. Kunskapsföretagen borde enligt forskare vara de som redovisar absolut mest information om sitt humankapital, då det är företags viktigaste tillgång. Forskare menar också att företagens storlek är en faktor som påverkar hur mycket humankapital som redovisas. Är detta verkligheten? Syftet med denna uppsats är att undersöka om det finns några skillnader i hur kunskapsföretag och industriföretag redovisar sitt humankapital i sin årsredovisning samt om företagets storlek påverkar mängden humankapital som återfinns i företagens årsredovisningar. Metoden som används var en kvalitativ dokumentundersökning. I empiri och analys kapitlet finns företagssammanfattningar och vad Scoreboarden gav för resultat. Resultatet redovisas utefter Scoreboardens olika kategorier: anställda, anställdas utbildning, anställdas välmående och motivation, övrig kvalitativ information, styrelse och ledning. Resultatet analyseras också utefter kategori för att underlätta överskådligheten och analysen. Vi delar sedan upp Scoreboarden i två övergripande kategorier: ”Anställda” och ”Ledande befattningshavare”. En analys görs av dessa övergripande kategorier. ”Anställda” består av kategorierna: anställda, anställdas utbildning, anställdas välmående och motivation samt övrig kvalitativ information. ”Ledande befattningshavare” består av: styrelse och ledning. Sist analyseras skillnaden mellan företagens totala redovisning av humankapital. Slutsatser som kan dras utifrån undersökningen är att det finns en skillnad mellan kunskapsföretag och industriföretag om vi bryter ner informationen. Kunskapsföretagen redovisar mer information om ”Anställda”, medan industriföretagen redovisar mer om ”Ledande befattningshavare”. Studeras den totala bilden är skillnaderna mindre. Dock finner vi att industriföretagens redovisning av humankapital påverkas av företagets storlek, medan kunskapsföretaget inte uppvisar en sådan trend. Human capital has become increasingly important as more companies have become so called knowledge-based enterprises, which focuses on creating value by offering their staff knowledge, skills and experience. The human capital is, according to scientists, an asset to the company and should therefore be recognized as such, just like the company's other assets. However, human capital cannot be recognized as an asset in the financial report. Firms therefore often report this information voluntarily in sustainability reports. According to researchers, the knowledge companies should be the one that presents the most information regarding its human capital, since it is such a company's most important asset. Researchers also believe that corporate size is a factor that affects how much human capital is reported. Is this reality? The purpose of this paper is to investigate whether there are any differences in how knowledge- and industry enterprises reports its human capital in its annual report, and if the company's size affects the amount of human capital that can be found in corporate annual reports. The method used was a qualitative document examination. In the empirical evidence and analysis chapter, the reader can find company summaries and the results the scoreboard gave us. The results are reported according to the Scoreboards different categories: employees, employee training, employee well-being and motivation, other qualitative information, the board and management. The results are also analyzed by category to facilitate transparency and the analysis. We then divided the scoreboard into two overall categories: "Employees" and "Senior Management". An analysis is made of these overall categories. "Employee" is composed of the categories: employees, employee training, employee well-being and motivation and other qualitative information. "Senior management" consists of: Board and management. Finally, the difference between a company's overall human capital reporting is analyzed. The conclusions that can be drawn from the survey are that there is a difference between knowledge- and industry enterprises when they are broken down by categories. Knowledge Enterprises presents more information about "Employees", while industrial companies report more about "Senior Management". Looking at the total picture, the differences are minor; however, we find that the industrial firms' reporting of human capital is influenced by firm size, while the knowledge company does not exhibit such a trend.

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Bäck, Linda, Robin Sittkoff, and Lisa Westerberg. "Hälsobokslut : En studie av tre landsting." Thesis, Jönköping University, JIBS, Business Administration, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-74.

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Hälsobokslutet är ett relativt nytt begrepp som härstammar från flera olika redovisningsläror. På grund av den höga sjukfrånvaron i Sverige har regeringen utformat en handlingsplan med syfte att minska ohälsan. En del i denna handlingsplan är den om hälsobokslut. Syftet med hälsobokslutet är att företagen ska bli mer medvetna om den hälsostatus som råder på arbetsplatsen och utifrån det genomföra hälsorelaterade åtgärder.Syftet är att beskriva två olika hälsobokslutsmodeller och sedan jämföra tre genomförda hälsobokslut sinsemellan samt med modellerna. Syftet är även att klarlägga implementeringsarbetet och utröna om hälsoboksluten lett till några effekter i landstingen.För att få en förståelse för begreppet hälsobokslut och kunna besvara uppsatsens syfte används den kvalitativa metoden. Jämförelserna av både modellerna och hälsoboksluten har skett genom litteraturstudier och granskning av de upprättade boksluten. För att kunna fullfölja den klarläggning som förutsätts i syftet har vi genomfört intervjuer med de valda landstingen.De jämförelser som gjorts mellan hälsobokslut och modeller visar att hälsoboksluten skiljer sig på mycket få punkter från modellerna. Vad gäller jämförelserna mellan hälsoboksluten i de tre landstingen är de största likheterna att de alla kräver samarbete och är beroende av fungerande personaladministrativa system. De största skillnaderna mellan boksluten är omfattningen och antalet verksamheter det implementerats i. Implementeringsarbetet har varit olika svårt för de tre landstingen och svårigheterna har bestått i både tekniska problem och bearbetning av stora mängder information. Hälsobokslutet har lett till positiva effekter på sjukfrånvaron och ökat personalengagemang. Health account is a rather new concept that originates from several different schools of accounting. Due to the high number of sick leaves in Sweden, the government has developed a document with the purpose of reducing the sick leave and the health account is a part of this plan. The purpose of the health account is to make companies and organisations more aware of issues concerning health in the workplace. From this point it is possible to take steps against illness.The purpose is first to describe two different health account models and then compare them to three completed health accounts. The purpose is also to examine the implementation process and to find out if the health accounts have lead to any effects in the county councils.To create an understanding for the expression health account, and to be able to answer the purpose of our thesis, we have used a qualitative method. Both the comparison of the models and the health accounts were realised through studies of literature and reviews of the health acounts. To be able to accomplish the clarification that was given in the purpose, we have conducted interviews with the selected county councils.Those health accounts that we have studied shows that they differ very little from the models. When it comes to the comparison between the health accounts, the main similarities are that they all require cooperation and they are dependent of well working personal administration systems. The main difference between the health accounts is to what extent they have been implemented in the organisation. The difficulties concerning the implementation have varied between the three county councils. The difficulties concern both technical problems and to handle large amounts of information. The health accounts had positive effects on sick leave and has also increased the interest in questions concerning the employees.

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Holst, Caroline, Caroline Ljungqvist, and Elin Petersson. "De formella styrmedlens roll i ambitionen att minska sjukfrånvaron : - en jämförelse mellan stora och små företag." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-45246.

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Syftet: Syftet med denna uppsats är att studera och kartlägga i vilken utsträckning användandet av formella styrmedel, i ambitionen att minska sjukfrånvaron, skiljer sig mellan stora och små företag. Metod: Vi har i denna studie tillämpat en kvantitativ forskningsmetod för att besvara uppsatsens forskningsfråga och syfte. Detta sker med hjälp av en explorativ studie, baserad på 60 slumpmässigt utvalda konsultföretag inom ekonomisk och juridisk verksamhet. Vi har utifrån befintliga teorier skapat hypoteser som testats på verkligheten och vi följer därför en deduktiv ansats. Det empiriska materialet har samlats in via telefonintervjuer och svaren har sedan sammanställts i olika tester i SPSS. Slutsats: Vi kan utifrån vår studie konstatera att användandet av formella styrmedel skiljer sig mellan stora och små företag i tre av fyra avseenden, nämligen användandet av nyckeltal, kalkyler som beslutsunderlag och användandet av förebyggande åtgärder. Detta trots att sjukfrånvaron inte skiljer sig åt mellan stora och små företag. Purpose: The purpose of this paper is to study and map out to what extent the use of management control systems vary between small and large companies in their ambition to decrease sick leave. Method: To fulfill the purpose of this study, we have used a deductive approach. We have conducted telephone interviews with 60 randomly selected consultancy companies within the accounting and legal field. The data has been analyzed using the computer software SPSS. Conclusion: We have come to the conclusion that the use of management control systems vary between small and large companies in three of four aspects, namely, the use of KPI’s, costs accounting and preventive measures.

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Holmgren, Eric, Christian Norderfors, and Råberg Simon Asp. "Humankapital i årsredovisningar : En granskning av kunskaps- och industriföretag." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-15367.

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I den moderna ekonomin är organisationens individer centrala för verksamheten. Den ekonomiska utvecklingen har gått från ett industribaserat samhälle till ett företagsklimat med mer komplexa behov och högre kompetenskrav på anställda. Personalens kunskap, erfarenhet och effektivitet utgör ofta en mycket viktig tillgång, framför allt för kunskapsföretagen i tjänstesektorn. De anställdas kännedom och förmåga att skapa värde för organisationen kategoriseras i redovisningen som företagets humankapital. Trots humankapitalets ökande betydelse så får inte organisationens personal tas upp som en tillgång i årsredovisningen, vilket leder till att intressant information uteblir och organisationens faktiska värde osynliggörs. Syftet med denna uppsats är att undersöka hur omfattningen av humankapitalredovisningen ser ut i svenska företag för att jämföra kunskaps- och industriföretag samt att analysera humankapitalredovisningens utveckling över tid. För att besvara syftet granskas årsredovisningar från 12 börsnoterade företag, varav 6 kunskapsföretag och 6 industriföretag. Uppsatsen har en kvalitativ ansats då det utifrån årsredovisningarna tolkas hur företagen har valt att redovisa sitt humankapital, både i text och i siffror, som sedan poängsätts i en scoreboard. Översiktligt kan resultatet sammanfattas med att det råder en skillnad i omfattningen av humankapitalredovisningen mellan kunskaps- och industriföretag. Det är främst uppgifter gällande medarbetarna som åtskiljer organisationstypernas årsredovisningar. Humankapitalredovisningen har också blivit något mer omfattande över den undersökta tidsperioden. In the modern economy, the organization's individuals are central to the business core. Economic development has shifted from being industry-based into a business environment with more complex needs and higher requirements on employee expertise. Employee knowledge, experience and efficiency have become a very important asset, especially for knowledge companies in the service sector. The employees' knowledge and ability to create value for the organization is known as the company's human capital. Despite the increasing importance of human capital, the organization's employees can't be included as an asset in the annual report, which means that intriguing information is not available and the actual value of the organization becomes invisible.The purpose of this paper is to investigate the width of the human capital disclosure in Swedish companies to compare knowledge and industry companies and to analyze the development of human capital disclosure over time. To answer the purpose, annual reports are reviewed from 12 listed companies; 6 knowledge companies and 6 industrial companies. The essay has a qualitative approach since its interpreted how companies have chosen to report their human capital from the annual reports, both in text and in numbers, which is then presented in a scoreboard.In conclusion, the results can be summarized as a difference in the width of the human capital disclosure between knowledge and industrial companies. It is primarily employee information that separates the annual reports between the type organizations. The human capital disclosure has also become somewhat more extensive over the surveyed period of time. This study is written in Swedish.

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Granlöf, Lisa, and Maria Gyllenstrand. "Personnel costs : - a study of how Swedish companies are affected by the Employment Protection Act and temporary agencies over the years 2007- 2009." Thesis, Jönköping University, Jönköping University, Jönköping University, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12481.

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Temporary agencies are commonly used by Swedish companies today, and according to Coe, Johns and Ward (2009), this is because Sweden has a strict labor market regulation which makes companies afraid to employ workers on a permanent basis. By using temporary agencies, companies can come around the Employment Protection Act (EPA) which makes us question which parts of the EPA that companies consider as a problem and if the use of temporary agencies actually can reduce this problem for Swedish companies. Focus in this thesis is companies´ personnel costs, which means that the EPA and the use of temporary agencies are investigated with these costs in mind.Therefore, the purpose with this thesis is to investigate how the EPA affects Swedish companies’ personnel costs over the years 2007-2009, and examine if the use of temporary agencies can reduce these costs.A descriptive investigation is conducted in order to examine the purpose of this thesis. The study is accomplished through an Internet based questionnaire which is send to 68 randomly chosen companies all over Sweden, with 51-150 workers from no specific branch or geographical area. 32 companies participate in the study.From the descriptive investigation it is evident that the EPA has increased personnel costs for Swedish companies over the years 2007-2009. However, this happens indirectly through decreased flexibility making it difficult for companies to quickly adjust to changes in demand. Also, a majority of the companies are critical towards the EPA and show direct consequences’ of negative impacts experienced. Consequently, we suggest that the EPA is updated to fit the conditions of today´s labor market. Furthermore, temporary agencies reduce companies’ personnel costs by enabling them to hire workers and avoid costs as employment benefits and costs for absenteeism. However, the direct costs of temporary workers are higher than the direct cost for permanent workers. Therefore, we suggest that the use of temporary agencies should not be used instead of permanent employments but mainly in situations of escalating demand when greater flexibility is needed. Finally, the costs for permanent workers are reported in account category 7 “personnel costs, depreciation etcetera” and the costs for temporary workers are reported in account categories 5-6 “other external operating expenses” in the income statement. However, both these account categories are included in the same main category of costs. This means that the only difference in the income statement is due to the higher cost of temporary workers. Besides this, companies´ accounting is not affected.

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Kristoffersson, Therese, and Linda Bergström. "Personalekonomiska nyckeltal i marknadskopplade och budgetkopplade organisationer." Thesis, Karlstad University, Faculty of Economic Sciences, Communication and IT, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-1589.

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Nyckeltal är alla de relationstal som är intressanta och var och en bestämmer själv vad som är intressant (Catasús et al. 2001). En del nyckeltal är ett måste för organisationerna att redovisa på grund av att de regleras av svensk lag medan andra nyckeltal tas fram på grund av eget intresse. Det finns många grupper av nyckeltal men den här uppsatsen behandlar enbart de så kallade personalnyckeltalen. Personalnyckeltalen är en del av den personalekonomiska redovisningen (Gröjer & Johansson 1991). Den personalekonomiska redovisningen är ett verktyg i organisationer med ett syfte att lyfta fram personalfrågorna (Aronsson et al. 1994).Det finns fyra syften med upprättandet och användandet av nyckeltal. Dessa syften är belöning, kontroll, lärande och mobilisering (Catasús et al. 2001). Syftet med denna uppsats är att undersöka vilka personalnyckeltal olika typer av organisationer tar fram och vad de har för syfte med sina personalnyckeltal. Organisationerna delas in i de två typerna marknadskopplade organisationer och budgetkopplade organisationer (Abrahamsson & Andersson 2005). Författarna ska undersöka om organisationer har liknande personalnyckeltal men om det bakomliggande syftet är olika för marknadskopplade och budgetkopplade organisationer.Utifrån ett frågeformulär gjordes personliga intervjuer med totalt sex stycken organisationer. Volvo Wheel Loaders AB, Schott Termofrost AB, Moelven Edanesågen AB och Coffee Queen AB är de marknadskopplade organisationerna och landstinget i Värmland och Arvika kommun är de budgetkopplade organisationerna som intervjuats. Samtliga organisationer, förutom landstinget, har sin verksamhet i Arvika kommun.Det visade sig att marknadskopplade och budgetkopplade organisationer använder liknande nyckeltal i sin verksamhet men att de marknadskopplade organisationerna är mer beroende av produktivitet och effektivitet. Utan produktivitet och effektivitet kan de lägga ner sin verksamhet till skillnad från de budgetkopplade som måste finnas kvar. De budgetkopplade är mer intresserade av hur personalen mår än hur produktiva de är. Syftet med nyckeltal är främst kontroll och belöning i båda typerna av organisationer. Key ratios are all the ratios that are of interest and can be put in relation to something. Which ones are interesting depends on who you ask (Catasús et al. 2002). The Swedish law regulates that organizations must report certain key ratios, but other key ratios are reported voluntarily. There are many kinds of key ratios, but this essay only concerns the employee key ratios. The employee key ratios are a part of human-resource accounting (Gröjer & Johansson 1991). The human-resource accounting is a tool for creating an interest in personnel questions in organizations (Aronsson et al. 1994).There are four purposes with establishing and using of key ratios. These purposes are control, reward, learning and mobilization (Catasús et al. 2001). The purpose of this essay is to examine which employee key ratios different kinds of organizations use and for what purpose. The organizations are divided into two types, market connected and budget connected organizations (Abrahamsson & Andersson 2005). The authors of this essay will examine if the choice of employee key ratios are similar in market connected and budget connected organizations, and if the purposes are different.On the basis of a question form six interviews were made. Volvo Wheel Loaders AB, Schott Termofrost AB, Moelven Edanesågen AB and Coffee Queen AB were the market connected organizations and the regional health district service in Värmland as well as the local government Arvika (Arvika kommun) were the budget connected ones. All organizations except the regional health district service in Värmland have their activity in the municipality of Arvika.After the examination it was shown that market connected and budget connected organizations use similar key ratios. It was also shown that market connected organizations are more dependent on productivity and efficiency. Without productivity and efficiency they must bring their activity to an end. Budget connected organizations can not bring their activity to an end and are more interested in the welfare of the employees than how productive they are. The main purpose of key ratios was control and reward in both types of organizations.

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Lopez, Jean-Claude. "L’évaluation comptable et financière de la capacité à entreprendre du dirigeant de PME : enjeux, modalités et proposition d'un modèle." Thesis, Reims, 2018. http://www.theses.fr/2018REIME003/document.

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Nous proposons, à l’aide d’une approche pluridisciplinaire, de mieux rendre compte des compétences entrepreneuriales d’un dirigeant de PME, de jeter les bases d’un modèle d’évaluation de la capacité à entreprendre à partir de l’analyse des cycles d’exploitation. Ce modèle sera construit sur les bases d’une enquête exploratoire, puis testé au sein d’une PME de négoce afin d’en vérifier la pertinence et d’en améliorer l’applicabilité.Une estimation pertinente de la capacité à entreprendre pourrait rendre possible une meilleure évaluation de la valeur ajoutée des dirigeants de PME et une esquisse plus précise de la stratégie de soutien aux actions entrepreneuriales. Evaluer la capacité à entreprendre est tout autant un défi pour la communauté financière et comptable que l’est l’évaluation du capital humain. La présente propose une nouvelle approche pour mieux aborder la "vraie" valeur d’une entreprise, avec l’espoir que notre modèle sera utile aux parties prenantes de l’entrepreneuriat We suggest, by means of a multidisciplinary approach, reporting better entrepreneurial skills of a leader of SME, to lay the foundations for a model of evaluation of the capacity to be undertaken from the analysis of the cycles of exploitation. This model will be built on the bases of an exploratory investigation, then tested within a trade SME to verify the relevance and improve the applicability.A relevant estimation of the capacity to be undertaken could make possible a better evaluation of the added value of the leaders of SME and a more precise sketch of the strategy of support for the entrepreneurial actions To estimate the capacity to be undertaken is just as much a challenge for the financial and accounting community than is it the evaluation of the human resources. The present proposes a new approach to approach better the "real" value of a company, with the hope than our model will be useful for the stakeholders of the entrepreneurship

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Gaitan, Malissa M. "The Human Lever: An Examination of Investments in Human Capital for Profit-Seeking Firms." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/802.

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This study examines the relationship between investments in human capital and financial performance among U.S. profit-seeking firms. Specifically, it examines whether companies with greater emphasis in human capital are associated with higher profitability later on. The literature covers material ranging from accumulated information on the economy, organizational psychology, academic papers, national surveys, management literature, and workforce studies. The methodology tests a sample of companies from the Fortune 100’s Best Companies to Work For rank. Using correlations, regression analyses, and an analysis of further tests on Fortune 100 firms, the study provides evidence of a positive relationship between higher rankings and higher accounting ratios of NPM, ROE, and ROA. The paper has implications for managers to use human capital as a profit lever. Proper investments can be made using accounting and finance tools to better assess and invest in their employees.

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Gustavsson, Aron. "Att mäta HR - Ett oviktigt behov? : En studie om att mäta Talent Managements ekonomiska effekter." Thesis, Linnéuniversitetet, Ekonomihögskolan, ELNU, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-19789.

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Sammanfattning Examensarbete, Human Resource Management, Ekonomihögskolan vid Linnéuniversitetet. Organisation, VT2012. Bakgrund: Intresset för Talent Management har växt allt starkare bland svenska företag men det finns lite forskning som stödjer dess lönsamhet. HR och personalavdelningar har länge försökt att mäta ekonomiska effekter av de aktiviteter som är kopplade till företagens mänskliga resurser. Dessa mätningar förväntas ge HR-avdelningar ett större inflytande i företagen och skulle kunna ge Talent Management teoretisk legitimitet. Syfte: Uppsatsens syfte är att kartlägga i vilken utsträckning svenska företag följer upp de ekonomiska effekterna av Talent Management, hur och varför det görs eller inte görs. Syftet är även att, om de ekonomiska effekterna följs upp, undersöka om företagen kopplar dessa effekter till lönsamhet. Metod: För att besvara studiens syfte har ett abduktivt angreppssätt med en kvantitativ enkätundersökning valts som grund för uppsatsen. Enkäten skickades ut till Sveriges hundra största företag och har följts upp av kvalitativa intervjuer för att skapa en djupare förståelse för enkätresultaten. Resultat och slutsatser: Majoriteten av Sveriges hundra största företag mäter inte effekterna av Talent Management, vilket överensstämmer med tidigare studier inom området. Bristande kunskap är grunden till att företagen inte mäter effekterna och även om viss teori belyser vikten av att mäta de ekonomiska effekterna så anser endast häften av företagen att mätningar av förtjänsterna är viktiga. Mätning av Talent Management är inte prioriterat till den grad att företagen i studien har utarbetat användbara system för att kunna mäta de positiva ekonomiska effekterna. Studien visar avslutningsvis att det finns ett behov av praktiska och teoretiska exempel för hur talanginsatserna ska kunna mätas, inte bara ekonomiskt utan överhuvudtaget.

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Eriksson, Markus, and Mattias Svensson. "Redovisning av fotbolls- och ishockeyspelare : - Hur redovisning av spelare påverkar idrottsföreningars ekonomiska ställning." Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-31267.

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Dagens redovisning får ofta kritik för att den inte redovisar dess personal, humankapitalet, som en tillgång i balansräkningen. Problemet är aktuellt då humankapitalet generellt utgör en allt större och viktigare del av tillgångarna i dagens företag. Detta leder till att redovisningen blir missvisande, då stora skillnader uppstår mellan verkligt värde och bokfört värde. I elitidrottsföreningar är spelarna en viktig tillgång men tillvägagångsättet vid värdering av spelare skiljer sig mycket mellan både föreningar och sporterna emellan där många föreningar fortfarande inte redovisar sina spelare. Syftet med studien är att granska hur elitidrottsföreningar värderar och redovisar sitt humankapital samt att undersöka hur valet av redovisning påverkar föreningarnas finansiella ställning och hur väl de uppfyller redovisningens kvalitativa egenskaper. För att uppfylla syftet genomfördes en studie av 5 stycken utvalda svenska elitidrottsföreningar inom fotboll och ishockey. Studien genomfördes med en deduktiv ansats där föreningarnas årsredovisningar analyserades med fokus på områdena eget kapital, resultat och redovisade spelare. Studien innehåller både en deskriptiv del där dagens redovisning inom elitidrottsföreningarna analyseras och en normativ del där vi undersöker hur föreningarnas bör redovisa spelare och vilken effekt detta hade gett på föreningarnas resultat- och balansräkning. Denna del inkluderar hur redovisningen hade sett ut om föreningarna hade aktiverat sina egna talanger i balansräkningen. Resultatet av studien visar att elitidrottsföreningarna inom fotbollen redovisar sina spelare som en tillgång efter Svenska Fotbollförbundets rekommendationer. De undersökta ishockeyföreningarna saknar rekommendationer från förbundshåll och redovisar inte sina spelare. Vår bedömning är att ishockeyföreningarna skulle gynnas av att aktivera sina spelare i balansräkningen men att det med rådande system och avsaknaden av transfersummor inte är möjligt. Resultatet visar även att redovisningen av spelare hade uppfyllt redovisningens kvalitativa egenskaper på ett bättre sätt vid möjlighet att aktivera egna talanger i balansräkningen. Vårt bidrag till ämnesområdet utmynnar i en rekommendation till elitidrottsföreningar inom fotboll och ishockey att i framtiden skapa möjlighet till att redovisa egna upparbetade ungdomsspelare. Today's accounting is often criticized for not reporting its staff, human capital, as an asset in the balance sheet. The problem is current since human capital generally constitute an increasingly important part of the assets in today's business. This cause a misleading in the financial statements since large differences arise between the fair value and book value. In elite sport clubs, players are an important asset but the valuation approach of the player is very dissimilar in the clubs and between different sports where many clubs still isn’t accounting their players. The purpose of the study is to examine how the elite sport clubs value and reports its human capital, and to analyze how different accounting approach affects the clubs financial position and how well they achieve the qualitative characteristics in accounting. To fulfill this purpose, we carried out a case study of five Swedish elite clubs in football and hockey. The study was conducted with a deductive approach, where the club’s annual reports were analyzed, focusing on the areas of equity, earnings and reported players. The study contains a descriptive part where today´s accounting is analyzed and a normative part where we examine how the clubs should report their players and the effect this has given in the income statement and the balance sheet. This part also includes an analyze of the affects in the balance sheet if the clubs had activated their own youth talents in the balance sheet. The results of the study show that the elite football clubs report its players as an asset using the Swedish Football Association's recommendations. The investigated elite hockey clubs don’t have prepared recommendations and aren´t reporting their players. Our conclusion is that the hockey clubs would benefit from activating their players in the balance sheet but that its not possible with the current system and the lack of transfer fees. The result also shows that the accounting of players had met the report's qualitative characteristics in a better way with the opportunity to activate their own talents in the balance sheet. Our contribution to the subject concludes with a recommendation that the elite clubs in football and hockey in the future should try to find a way to report their own accumulated youth players.

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Ngwenze, Lizo Archibald. "Investigating the role of human resources in the implementation of the government immovable asset management act and its policy framework." Thesis, Nelson Mandela Metropolitan University, 2013. http://hdl.handle.net/10948/d1020653.

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There is a strong belief amongst human resource specialists, professionals and academics that strategic human-resource management is critical to the success of the business and wellbeing of employees, and the organisation in which they work. There are two sides to human resources, as a strategic partner: Firstly, how it looks and portrays itself; and secondly, how the organisation views the importance of its human capital. Ulrich, Younger, Brockbank and Ulrich (2012) and the RBL Group (2012) identified six human-resource competencies for human resource (HR) practitioners. These not only identify the role they play in an organisation; but they also assist an organisation in achieving its objectives. These competencies, which apply to all HR practitioners, are: strategic positioner, change champion, credible activist, capability builder, technology proponent, innovator, and integrator. The implementation of the Government Immovable Asset Management Act No.19 of 2007 (GIAMA), and its policy implementation, are critical to infrastructural developments, economic development, and skills development, redressing any imbalances from the past and current history, and also developing a public service that assists the country in being internationally competitive. An HR practitioner with a worldview is critical in facilitating one of the most important transformative pieces of legislation. The research problem in this study is to investigate the role of human resources in the implementation of GIAMA and its policy framework in the Eastern Cape Province’s Port Elizabeth Regional Office by the National Department of Public Works. To achieve this objective, a quantitative study was undertaken on the role of human resources as a “strategic partner”. It involved an extensive literature review to assess the role of strategic human resources. An empirical study was later conducted to investigate the role of human resources in the Port Elizabeth Regional Office (from the National Department of Public Works); and how well this office succeeds in playing its assigned role. The conducted survey was compared with the literature review, to determine whether the Port Elizabeth Regional Office’s human resources are in line with the objectives of being a “strategic partner”. The overall findings revealed that the role of human resources is not that of a “strategic partner”. It also revealed that of the six competencies identified by Ulrich et al. (2012) and the RBL Group (2012), none of them could really be viewed as strategic. Notwithstanding the progressive pieces of legislation, it was appalling to receive the outcome, which indicated organisational failure for the past six years (see Figure 1.1). The conclusion of the study indicated that the Port Elizabeth Regional Office (from National Department of Public Works) must implement legislative recommendations as a starting point, and grow from there. The legislation and regulations are very supportive, and encourage innovative thinking – to achieve government goals – and to be on a par with the private sector.

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Lundholm, Jeanette, and Cecilia Jerneryd. "Företagens minskade intresse för humankapitalsredovisning." Thesis, University of Gävle, Department of Business Administration and Economics, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-81.

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Företagens personal är idag en stor resurs, i många företag en av de största, men kan trots detta inte tas upp som en tillgång enligt dagens redovisningsstandards. Det finns idag många olika normgivande organ men det är FASB (Financial Accounting Standards Board) som har sammanställt de tre kriterier som en resurs måste uppfylla för att tillgodoräknas som en tillgång i företagens redovisningar. De tre kriterierna är: att resursen skall förväntas innebära ekonomiska fördelar för företaget i framtiden, den skall kontrolleras av företaget samt att den skall ha uppkommit som en följd av en inträffad händelse. Ett av problemen med humankapitalsredovisning idag ligger i att företagen inte anses kontrollera personalen på ett sådant sätt som FASB kräver. Detta kriterium brister i och med att personalen kan gå hem när arbetsdagen är slut eller säga upp sig när det så vill.Företagen kan idag synliggöra sitt humana kapital genom en tilläggsnot eller som ett supplement till de traditionella årsredovisningarna. Det har dock gjorts många försök att hitta lösningar på problemet med att tillgodoräkna humankapitalet som en tillgång, dock alla utan hållbara resultat. Det har emellertid tagits fram många modeller för att kunna värdera humankapitalet, bland annat SkandiaNavigatorn, IC-rating och The Intangible Assets Monitor. Dessa modeller användes flitigt under stora delar av nittiotalet men är idag inte alls lika omfattande.För externa intressenter kan utelämnandet av humankapitalsredovisningen innebära att de går miste om essentiell information, som bland annat påverkar deras beslutsfattande. Vårt arbete har dock påvisat att det råder stor brist på interesse bland de externa intressenterna, för de mjuka fakta som humankapitalet presenterar. Det bristande intresset ser vi som en stor anledning till att det har skett en depreciering av humankapitalsredovisningen över åren. Även bristen på tillförlitlighet och jämförbarhet, som är två viktiga termer i redovisningssammanhang påvisas vara en stark orsak till att värderingsmodellerna inte appliceras i så stor utsträckning av företagen. Companies employee are today a large resource, in some cases even one of the largest. Because of the accounting standards of today the companies are not allowed to show the human resources as an asset in their accounting reports. Even though there are a number of normative institutions, it is FASB that has summed up the three criteria that a resource has to fulfil to be allowed to count as an asset. The three criteria are; the resource are expected to involve economic profits to the company in the future, it is supposed to be controlled by the company and also it has to arise due to an happened event. One of the accounting problems of today is that the companies do not seem to control the employees in a way that FASB (Financial Accounting Standards Board) demands. The criteria lack due to the fact that the employees are allowed to go home at the end of the workday or resign when ever they please.The companies of today are able to make the human resources visible in their accounting thru an addendum or a supplement to the ordinary annual financial report. However, several attempts have been done to find a solution of the problem to allow the human resources as an asset, still with no lasting results. Nevertheless, a number of models have been created to estimate the value of the human resources, among others there are SkandiaNavigator, IC-rating and The Intangible Assets Monitor. The models were frequently used under the majority of the nineties but today we are not using them in such a large-scale.For external partners could the leave out of the human capital accounting mean that they might loose essential information that might influence their decision-making. Our job has despite this, showed a large lack of interest from the external partners, for what the soft facts the human capital is an indicator of. The lack of interest could be a contributed fact to why it has been a depreciation of human capital accounting over the years. Even floss on reliability and comparison, which is two important terms in accounting context, seems to be a strong reason why the valuation models do not apply in a large scale by the companies.

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Thomas, Domanic. "Perception of the Online Degree by Accounting Hiring Gatekeepers of Mid-Size Firms in the Northwestern U.S." PDXScholar, 2018. https://pdxscholar.library.pdx.edu/open_access_etds/4398.

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The latest research shows over 2.8 million higher education students or one-in-seven are enrolled in fully online programs. In fields such as accounting, students are able to complete their degree, pass a standardized exam, and enter the workforce with little to no work experience. Accounting firm human resources managers are primarily responsible for the recruitment and selection of candidates. Prior studies conducted show that these hiring gatekeepers prefer candidates with earned degrees in a traditional classroom environment when holding constant for all other factors. While many students invest in online degrees as an ideal pathway to employment, career advancement, and increased earnings, the perception of their degree by hiring gatekeepers may limit these aspirations. Existing research is limited in descriptive analysis as to why these perceptions are held and what can be done to change them. The purpose of this qualitative study was to investigate the perception of the online degree by accounting hiring gatekeepers of mid-size firms in the northwestern U.S. and their recommendations for changes to online programs. Findings support prior research with a disinclination by hiring gatekeepers for candidates with earned online degrees and identified several reasons including a diminished view of interpersonal skills, ability to work as part of a team, faculty interaction and professional mentorship, and negative institutional perceptions. Additionally, gatekeepers recommended changes to online programs that included a focus on technical skills, soft skills, required internships, increasing in-person or hybrid structures, and revising institutional marketing strategies.

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Lee, Chih Yun. "Funding the Black Hole: The Ineffectiveness of the Current Retirement Plan Structure and Future Solutions." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/629.

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This paper seeks to examine the failures of the current retirement plan structure, focusing on the structure’s reliance on unpredictable future market returns and the unwillingness of the parties involved to negotiate in order to further enhance their own self-centered interests. Currently, both defined contribution and defined benefit plans encounter a funding crisis in both the public and the private sectors. This paper will discuss how retirement plans, by nature, rely on assumptions of market returns, which naturally depend on the volatility of the market and increase the risk and uncertainty in retirement plans. In addition, since defined benefit plans mostly exist in the public sector today, this paper will examine defined benefit plans in relation to the public sector’s funding crisis and hope to shed light on the politics and tensions between the parties involved in public retirement plans that are preventing effectiveness and efficiency. Finally, this paper will also present alternative retirement plan strategies for which academics and scholars have advocated. However, at the end of the day, as opposed to relying on others to dictate one’s future benefits, which are based on the goodwill of others and uncertainty in the market, Americans should recognize their lack of savings and improve their personal financial literacy and develop individualized savings plans.

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Castro, Andreia Sofia Freitas de. "A gestão na medicina dentária." Master's thesis, [s.n.], 2015. http://hdl.handle.net/10284/5116.

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Projeto de Pós-Graduação/Dissertação apresentado à Universidade Fernando Pessoa como parte dos requisitos para obtenção do grau de Mestre em Medicina Dentária Em Portugal, contrariamente a outras especialidades médicas, a medicina dentária é exercida maioritariamente em consultórios privados, o que pressupõe que os médicos dentistas que gerem esses consultórios possuam conhecimentos de gestão empresarial. Com o elevado número de profissionais e grande oferta de serviços na área, há necessidade de diferenciação no mercado para se ter uma vantagem competitiva. Este trabalho teve como objetivos compreender a importância da gestão empresarial na medicina dentária e a sua mais-valia para o médico dentista, perceber como se lêem demonstrações financeiras, entender de que forma o marketing pode ser um instrumento útil na atividade profissional e ainda incluir algumas noções sobre os recursos humanos do consultório. Para melhor compreensão de alguns conhecimentos teóricos foi simulado um caso prático. Concluiu-se que conhecimentos de gestão e suas áreas funcionais como a contabilidade, o marketing e recursos humanos, são uma mais-valia para o médico dentista no atual mercado competitivo pelo que a incorporação de mais formação na área da gestão nos atuais cursos de medicina dentária seria vantajosa. In Portugal, unlike other medical specialties, dentistry is mostly carried out in private clinics, which presupposes that dentists who run these offices possess knowledge of business management. With the high number of professionals and wide range of services in the area, there is need for differentiation in the market to have a competitive advantage. This study aimed to understand the importance of business management in dentistry and its added value for the dentist, understand how to read financial statements, understand how marketing can be a useful tool in the professional activity and also include some notions about the human resources. For better understanding of some theoretical knowledge a case was simulated. It was concluded that the knowledge of management and its functional areas such as accounting, marketing and human resources, is an asset to the dentist in today's competitive market so the incorporation of training in management in current dentistry courses would be advantageous.

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Eckert, Alex. "Comprometimento com a organização e com a profissão : um estudo multidimensional em empresas de serviços contábeis." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2006. http://hdl.handle.net/10183/12718.

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As empresas de serviços contábeis são caracterizadas por empregarem pessoas que não precisam ter experiência na área, pois o treinamento pode ser realizado no próprio ambiente de trabalho. Embora recebam baixos salários, a oferta de mão-deobra é ampla devido ao fato de os estudantes de contabilidade terem esta oportunidade como meio de adquirir experiência para o desempenho de suas atividades futuras, complementando a parte teórica adquirida em sala de aula. Diante disso, o contexto que se apresenta para estes profissionais pode ser favorável a um comprometimento maior com a profissão/carreira do que com a organização em que atua. Assim, o presente estudo tem como propósito principal identificar e analisar as características sócio-profissionais dos empregados das empresas de serviços contábeis e relacioná-las aos focos do comprometimento (profissão/carreira e organização), bem como às dimensões do comprometimento organizacional (afetivo, instrumental e normativo). Para alcançar os objetivos propostos, foram aplicados 333 questionários a empregados de empresas de serviços contábeis em Caxias do Sul. Para verificar o foco do comprometimento, foram formuladas questões com base nos estudos de Bastos (1993; 2000). As questões relativas às dimensões do comprometimento organizacional foram baseadas nos estudos de Meyer e Allen (1991; 1997). Os resultados encontrados apontam para um duplo comprometimento, tanto com a profissão/carreira quanto com a organização, embora as médias do primeiro sejam um pouco superiores às do segundo. No que diz respeito às dimensões do comprometimento organizacional, foram encontradas evidências de um forte comprometimento afetivo em relação à organização. Companies of Accounting services are characterized by the employment of people who do not have experience in the area. Therefore the training is carried out in the work environment itself. Although they receive low wages, the offer of workers is bulky due to the fact that many Accounting students see it as an opportunity to acquire experience to perform their future activities as well as complementing their theoretical knowledge obtained in the classroom. Considering this context presented to the professionals, the situation can be more favorable to a greater commitment to the profession/career rather than to the employing organization. Thus this study has the main purpose of identifying and analyzing the social and professional characteristics of the employees of Accounting services in relation to the focal points of commitment (profession/career and organization), as well as the dimensions of the organizational commitment (affective, continuance and normative). In order to reach the objectives proposed, 333 questionnaires were given to be answered by the employees of companies of Accounting services in the city of Caxias do Sul to verify the spotlights of the commitment through questions formulated and based on the studies of Bastos (1993; 2000). The questions related to dimensions of the organizational commitment had been based on the studies of Meyer e Allen (1991; 1997). The results found pointed to a double commitment: to profession/career as well as to the organization, although the averages in the first one are a little superior to the ones in the second one. Considering to the dimensions of the organizational commitment, evidences of a strong affective commitment in relation to the organization have been found.

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Bjurström, Erik. "Creating New Attention in Management Control." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-8234.

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The need to focus and economize on scarce attention is increasingly being acknowledged within management accounting and control literature. The aim of this study is to investigate how practitioners go about creating new concepts and measurements to induce attention towards new issues and as-pects of strategic importance for the organization. In this case study, we follow a project group in a Swedish municipality, creating a management control model of employee health. A close-up view is provided through a narrative approach, based on filming and participant observation, illustrating the highly situated and contextual character of atten-tion in sensemaking processes. The naming of the concepts of management control was found to be associated with a science-framing, while references to local practices of management control induced practice-framing strongly de-emphasizing characteristic features of management control. Line-managers of the study accepted the framework without demands for indica-tors or predictive models. This outcome is in line with a practice notion of management control and a language-game understanding of human communication: management control systems are part of the practices defining meaning and directing at-tention towards different aspects of any situation. Rather than being a lan-guage, management control concepts and measurement may not provide much more than the phonetics of business. Consequently, it may be ques-tioned whether what gets measured automatically gets managed. In line with the attention-based view of the firm and a practice notion of management control, this study suggests that new attention is created through the naming and framing of management control ideals, and as a result of the expressions of managerial intent through practices.

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Milebe, Vaz Christian. "La nouvelle gouvernance financière publique dans les organisations du système des Nations Unies." Thesis, Paris 1, 2017. http://www.theses.fr/2017PA01D079.

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Cette thèse sur la nouvelle gouvernance financière publique dans le système des Nations Unies se présente en deux parties : première partie - La mise en œuvre de la nouvelle gouvernance financière publique dans les organisations du système des Nations Unies ; et deuxième partie - Le renforcement de la nouvelle gouvernance financière publique dans les organisations du système des Nations Unies. Pour notre étude, nous avons appliqué aux organisations du système des Nations Unies les éléments pertinents du cadre de référence établi par certains organes subsidiaires pour la nouvelle gouvernance financière publique, en particulier ceux qui se rapportent au cycle allant de la planification à l'établissement des rapports, dont il est question plus en détail dans les deux parties de la thèse. Ce cadre de référence vaut pour la nouvelle gouvernance financière publique dans son ensemble. Or. pour certaines activités spéciales, seule la budgétisation axée sur les résultats est pratiquée. Certains éléments du cadre de référence ne s'appliquent donc pas dans le contexte de la présente thèse, cependant d'autres aspects jugés importants pour toute démarche de la nouvelle gouvernance financière publique sont pris en compte This thesis on the new public financial governance in the United Nations system has two parts : first part - the implementation of the new public financial governance in organizations of the United Nations system ; and second part - the strengthening of the new public financial governance in organizations of the United Nations system. For our study, we applied the relevant elements of the terms of reference established by certain subsidiary bodies for new public financial governance in organizations of the United Nations system, in particular those that relate to the cycle from planning to establish reports being discussed more in detail in the two parts of the thesis. This framework applies to the new public financial governance as a whole. However, for some special activities, only the results-based budgeting is practiced. Some elements of the terms of reference do not therefore apply in the context of the present thesis, however, other aspects considered important for any new public financial governance process are taken into account

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CHEN, KAI SHIANG, and 陳凱翔. "Research on Human Resource Policy of Accounting Firm." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/2ucv5c.

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碩士 逢甲大學 經營管理碩士在職專班 105 "Person" is the most important business resource of accounting firm's professional service. The quality and quantity of human resources are affecting the service quality and operating cost of this labor-intensive industry. Accounting firms have long been faced with the problem of high turnover rate of the middle and lower classes, especially the busy season is the cause of the business staff of the great distress, maintenance of thousands of days, if it is useless, for the firm's sustainable Business and personnel training have made significant impact. At present, accounting firms are faced with the traditional audit business stagnant growth, or even shrink the bottleneck. The world's top five accounting firms in the face of this problem, have been review their respective human resources policies to respond to changes in the entire market. James Deleland, CEO of Deloitte & Touche, one of the top five accounting firms, talked about why Deloitte & Touche grew at 30% in 1999 and was among the top five accountants and was selected by Fortune Magazine's 100 Best Companies In a timely manner, all these achievements are attributed to the low turnover rate.

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Malik, Ravinder Kumar. "Human resource accounting and decision behaviour: An empirical study." Thesis, 1990. http://hdl.handle.net/2009/3625.

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Fuh, Wen-Fun, and 傅文芳. "Research into Public Accounting Firm''s Human Resource Policy." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/10710978794404475624.

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碩士 國立臺灣大學 會計學研究所 89 “People” is the most important resource in a public accounting (CPA) firm. The quality and quantity of the human resource affect the service quality and the operating cost of this labor-oriented industry. For a long time, high employee turnover rate has been the most serious problem for the CPA firm’s human resource management. Although a normal employee turnover rate is necessary for the growth of a CPA firm, an abnormal turnover rate would not only affect the quality of the service, but also make a gap between experienced and un-experienced personnel. Facing such high turnover rates and recruit costs, a CPA firm must respond to this issue and adjust its human resource policy. The objective of this research is to find out the differences between CPA firms’ human resource policies in order to provide guidelines for them to increase job satisfaction, decrease an employee’s will for leaving and decrease turnover rate. First, this thesis analyzes the definition of resignation or job fluctuation, types and effects, and models of resignation theory. Domestic and foreign cases are researched. The method used in this thesis is done by analyzing cases and interviews with the big five international CPA firms. There are four topics in this research, “salary and benefit”, “job expectation”, “work pressure and workload” and “education opportunity and professional development”. The result of this research shows little difference between the big five international CPA firms in Taiwan in turns of salary, benefit, job expectation, workload, education opportunity and professional development. In other words, there is no CPA firm that has unique human resource policy. A CPA firm should face the reason of resignation, not just focus on the human resource competition between CPA firms. A CPA firm should make its human resource policy different from others’, and work hard towards an environment to let employee stay.

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Cheng, Hao-Wen, and 鄭皓文. "The Relationship of Human Resource Management Practices andOrganizational Performance in Accounting Firm-From Human Resource Roles Perspective." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/70713466875810351656.

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碩士 淡江大學 會計學系碩士班 96 In accounting firm, “human” are important assets of offering specialized service, and key factors of improving service quality. Thus, the human resources management is more and more important in accounting firm. The main propose of this study is to examine the relationship between human resource management practices and organizational performance. Then, according to the different roles that human resource department acts, we further reexamine the relationship between HRM practices and organizational performance. The objects of the study include Human Resource Department executives, the staffs and auditors of four major accounting firms. 121 valid questionnaires were returned, with a 40.33% returned rate. The results of the study are listed below: 1. The whole ranks of implementation results of HRM practices in accounting firm are recruiting, training and development, employee benefits, performance management, compensation system, and labor-management relationship. 2. In accounting firm, training and developing, performance management and labor-management relationship of HRM practices have significantly positive impact on organizational performance. 3. When human resource department of accounting firm acts the Strategic Partner, training and developing, performance management, labor-management relationship of HRM practices have significantly positive impact on organizational performance. 4. When human resource department of accounting firm acts the Administrative Expert, training and developing, employee benefits of HRM practices have significantly positive impact on organizational performance.

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Lin, Yi-Chun, and 林宜君. "The Study of Human Resource Linkage with Accounting Valuation-Inspiration of IFRS." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/fqr42p.

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博士 國立中山大學 企業管理學系研究所 107 The study aims at the human resource linkage with accounting valuation which inspiration of international financial reporting standard (IFRS). Different from prior studies stem on the input-output, depending on the human capital characteristic of endogenous growth and stock, the researcher defines human capital and human assets, explore human expenditure capitalized and the model of human resource accounting. Assume the expenditure of human resource moderate between human capital and human assets. Study self-develop human resource accounting questionnaire and analyze reliability and validity, and confirmatory factor analysis by using IBM SPSS software. Then test the model fit of structural equation modeling of human resource accounting. The result showed that the expenditure of human resource incomplete mediates the human capital and human resource and model fit significantly.

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Chuang, Min-ya, and 鍾明雅. "The Association between Human Resource Input and Operating Performance for Public Accounting Firms." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/60224675555598113463.

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碩士 開南大學 會計學系 99 This study applies translog function to investigate the relation between revenue and human resource inputs in public accounting firms. Using a balance panel of annual data for 65 partnership accounting firms for the period 2004-2008, the empirical result indicates that, firstly, average marginal revenue product of partners increased monotonically from 2004 to 2008, and was about 10.34 times that of other professionals. This result implies that partners were, on average, under-compensated compared to other professionals. Secondly, the higher level of audit size, the higher the average marginal revenue product of partners level for public accounting firms. Finally, economies of scale exist in the public accounting industry, that may justify recent merger and acquisition activities. Empirical findings obtained in this study are expected to provide useful information for the owners of public accounting firms in their operating decision-making under the considerably competitive audit market.

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Cheng, Pei-Yi, and 鄭佩怡. "Studies on the Association between Human Resource Characteristics and Operating Performance of Accounting Firms Industry." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/75529861029907956970.

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碩士 國立臺北商業大學 會計財稅研究所 104 This thesis aims to explore the relationship between human resource characteristics and operating performance of accounting firms (hereinafter referred to as firms) industry. The data sources come from the database of 2012-2013 Survey Report of Public Accounting Firms in Taiwan, published by the Financial Supervisory Commission. The research method adopts multiple regression analysis, on the dependent variables, this thesis uses the firm’s operating profits and business diversification as the operating performance indices, and the independent variables include seven variables: the relative proportion of gender, the relative proportion of high level staffs, the relative proportion of employees in higher education degree, the organizational vitality, the proportion of human diversification, the relative proportion of Certified Public Accountant (CPA) licenses and cost of human resources. The age of firm, the market share and the managerial modes are taken as control variables. The results show that, firstly, under the operating profits model, all independent variables have positive effects on the operating profits in addition to the relative proportion of high level staffs. Secondly, under the business diversification model, when the higher relative proportion of gender, the higher relative proportion of high level staffs and the higher proportion of human diversification, the firms will also have higher degree of business diversification. Besides, this thesis applies the hierarchical regression analysis to analyze the influence of organizational vitality on the relationship between human resource characteristics and business diversification, the results show that the organizational vitality has a significant and positive moderating effect in the relationship between human resource characteristics (such as the relative proportion of gender, the relative proportion of high level staffs, the relative proportion of employees in higher education degree and the relative proportion of CPA licenses) and business diversification. The findings of this thesis can help firms’ managers to grasp the key human resource characteristics which influence the operating performance, and intensify the competitiveness of employees and reduce operational risks, in order to enhance the firms’ overall operating performance.

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Chen, Chi-Tai, and 陳吉泰. "A Related Study of Accounting Education in University and Needs of Human Resource in CPA Firm." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/17467437528747100036.

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碩士 東吳大學 會計學系 90 This study is to probe into the relationship between the accounting education in university and the needs of human resource in CPA firm. With the rapid growth of information technology, a significant challenge for accounting educators and future accountants in the 21st century is the increasing need for a variety of knowledge and skills for entry-level accountants. To meet the needs of human resource in CPA firm, accounting education in university must improve curriculum design, faculty quality, and teaching method. The data obtained from administers of top 10 CPA firms in Taipei City through questionnaire surveys. Based on designed questionnaire for 152 copies were retrieved out of the total of 300,with 149 copies proving valid (50% in validity). The statistical methods of reliability test, descriptive statistics, ANOVA, Scheffe test and Pearson correlation analysis were used to analyzing. The major findings of the study are as follows: 1.The characteristic of different administers show significant difference in accounting graduates’ knowledge and skills satisfaction. 2.The characteristic of different administers show significant difference in recognize of accounting education improvement. 3.There is significant correlation between the accounting education in university and the needs of human resource in CPA firm.

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Fernandes, Christophe José. "Custo de reposição do capital humano." Master's thesis, 2017. http://hdl.handle.net/1822/48403.

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Relatório de estágio de mestrado em Contabilidade Este relatório de estágio tem como objetivo determinar qual o custo de reposição do capital humano que labora na Gelmoinhos – Comércio de Congelados Lda, à data da realização do estágio curricular. Para atingir este objetivo foi utilizado o modelo de custo de reposição de Flamholtz (1973). Neste sentido, a investigação foi conduzida com o intuito de determinar quais as motivações para se realizar uma contabilidade dos recursos humanos, quais as limitações inerentes a essa prática e compreender a importância da informação gerada para a gestão e para a elaboração da estratégia organizacional. Na vertente empírica deste relatório, foi efetuado um levantamento de todas as funções formais existentes, bem como, compreender o impacto que cada colaborador/função tem no desempenho da empresa. Foi efetuada ainda, uma análise aprofundada de toda a atividade operacional da empresa de forma a perceber a dinâmica operacional entre os colaboradores (funções), com o intuito de aplicar o modelo teórico. Os resultados alcançados permitiram determinar qual o custo de reposição associado a cada função. Além disso, a aplicação do modelo permitiu a elaboração de informação acerca da atividade operacional, ao identificar e evidenciar a dependência entre funções e ao descortinar as práticas associadas ao processo de recrutamento e seleção, e formação profissional. Todavia, os resultados alcançados devem ser analisados à luz do quadro dos pressupostos utilizados na determinação de custos de perda de eficiência: quer durante a aprendizagem da função por parte do novo colaborador contratado; quer pela perda de eficiência das outras funções durante a concretização de todo o processo de recrutamento, seleção, contratação e aprendizagem do novo colaborador contratado. A realização deste relatório permitiu concluir ainda que a aplicação prática do modelo é muito difícil. Isto deve-se, essencialmente, à determinação de alguns custos de aprendizagem, custos relacionados com a perda de eficiência, custos com existência de posições vagas pontuais, e custos com movimentações internas esporádicas, ou definitivas. This internship report aims to determine the replacement cost of human capital at Gelmoinhos - Comércio de Congelados Lda, by the time the curricular internship was accomplished. Flamholtz´s (1973) positional replacement cost model was used. In this regard, an investigation was carried out to determine the motivations for Human Resources Accounting, the limitations inherent to this practice, and understanding the importance of the information generated for management and for organizational strategy development. For empirical purposes of this report, a survey was conducted to all the company’s formal functions, as well as understanding the impact that each employee/positional function has on company's performance. In addition, an in-depth analysis of all the company's operational/business activity was carried out in order to understand the operational dynamics between employees (functions), in order to get the empirical results of the model. The determination of the positional replacement cost of each function was accomplished. In addition, the model´s empirical application generated information about the operational activity such as: dependency between functions, unveiling of practices associated with the recruitment and selection process, and training. However, the results achieved must be read in light of the assumptions made in the empirical work in determining the efficiency loss cost: either during the function learning by the new employee hired; or by the efficiency loss of the other functions during recruitment, selection, hiring and learning process of the new employee hired. The process of conducting this study allows us to express the difficulties in implementing Flamholtz (1973) model. This is essentially due to the determination of some costs as learning costs, loss of efficiency costs, occasional vacant positions costs, and sporadic or definitive internal movement costs.

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Rodrigues, Ana Cláudia Moreira. "Human resources management practices in micro-firms in the enterprise resource planning selling and consulting sector." Doctoral thesis, 2017. http://hdl.handle.net/10071/17135.

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This thesis studies the association between human resources management (HRM) practices and performance of micro-firms in the Enterprise Resource Planning (ERP) Selling and Consulting sector. Study 1 includes owners' characteristics, and analyses two case studies. Findings show that the owner with a lower level of entrepreneurial skills and entrepreneurial orientation (EO), uses less relational HRM practices, hires already qualified people, and promotes an autonomous way of working, had better performance. The owner with a higher EO is associated with bigger investment in employee management. Study 2 analyses four micro-firms relating HRM practices to corporate culture (Competing Values Framework)and performance. Results suggest that: clan culture has a positive impact on performance regardless of the HRM practices; any kind of incentive pay has a positive impact on performance, as long as the associated culture types are not only on the control axis; and, employees' perception of market culture has a negative impact on job satisfaction. Study 3, based on a national sample, identifies two types of HRM practices patterns: transactional and developmental, and shows that transactional practices relate to firm performance. Three types of firms regarding HRM practices number and intensity were identified: low, intermediate and high-involvement work practices, which relate to performance the same way. Owners who use more HRM practices also have higher entrepreneurial skills, emotional link to their business, and promote clan culture. This thesis is a rare study of HRM practices in microfirms, contributing to the literature, to knowing better the ERP sector, and to micro-firms business owners. Esta tese estuda a associação entre as práticas de gestão de recursos humanos (GRH) e o desempenho de micro-empresas do setor das empresas que vende e faz consultoria em Entreprise Resource Planning (ERP). O estudo 1 inclui as características dos empresários e analisa dois estudos de caso. Os resultados mostram que o empresário com um nível mais baixo de competências empreendedoras e orientação empreendedora (EO), usa práticas de GRH menos relacionais, contrata pessoas já qualificadas e que promove uma forma de trabalhar mais autónoma, teve melhor desempenho. O empresário com maior EO investe mais na gestão dos colaboradores. O estudo 2 analisa quatro micro-empresas que relacionam as práticas de GRH com a cultura organizacional (Modelo dos Valores Contrastantes) e o desempenho. Os resultados sugerem que: a cultura de clã tem um impacto positivo no desempenho, independentemente das práticas de GRH; qualquer tipo de pagamento de incentivos tem um impacto positivo no desempenho, desde que os tipos de cultura associados não sejam apenas no eixo de controle; a percepção dos colaboradores sobre a cultura de mercado tem um impacto negativo na satisfação no trabalho. O Estudo 3, baseado numa amostra nacional, identifica 2 padrões de práticas de GRH: transacional e de desenvolvimental e mostra que as práticas transacionais estão associadas ao desempenho. Foram identificados três tipos de empresas relativamente ao uso de práticas de GRH: práticas de trabalho de baixo, intermédio e alto-envolvimento, que se relacionam com o desempenho da mesma maneira. Os empresários que usam mais práticas de GRH têm também mais competências empreendedoras, maior ligação emocional ao negócio e promovem a cultura de clã. Esta tese é um estudo raro de práticas de GRH em microempresas, contribuindo para a literatura, para o setor de ERP de forma mais direta e para os empresários de micro-empresas.

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"Analysis of staff turnover issues in Big-six CPA firms from a human resource perspective." Chinese University of Hong Kong, 1997. http://library.cuhk.edu.hk/record=b5889018.

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by Au Mo Ying, Mary, Poon Kit Wah. Thesis (M.B.A.)--Chinese University of Hong Kong, 1997. Includes bibliographical references (leaves 103-105). ABSTRACT --- p.ii toiii TABLE OF CONTENTS --- p.iv tov PREFACE --- p.vi CHAPTER Chapter I. --- INTRODUCTION Background --- p.1 to3 Literature review on turnover and retention strategies --- p.4 to5 Objectives --- p.6 Industry profile --- p.7 to10 Approach of our study and methodology --- p.11 to12 Chapter II. --- HYGIENE FACTORS --- p.13 to42 Chapter III. --- MOTIVATORS --- p.43 to58 Chapter IV. --- RECOMMENDATION --- p.59 to84 Chapter V. --- CONCLUSION --- p.85 to87 Chapter VI. --- APPENDICES --- p.88 Chapter I - --- Questionnaire --- p.89 to94 Chapter II - --- Copy of evaluation forms --- p.95 to102 Chapter VII. --- BIBLIOGRAPHY --- p.103 to106

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HUANG, FU-YUNG, and 黃福永. "RESEARCH ON JOB SATISFACTION, JOB INTENTION AND HUMAN RESOURCE MANAGEMENT STRATEGY OF CHIA-YI COUNTYLOCAL BUDGET, ACCOUNTING AND STATISTICS STAFF." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/96176841873848469151.

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碩士 南華大學 管理研究所 90 Local accounting and statistics organization include county (city) government accounting and statistics department, affiliated accounting institution, township (district/city) accounting office, and elementary/junior-high school institutions…etc. Under the effective management of the authority, the accounting managements of our counties proceed smoothly up to this stage. However, there still some problems existing in the area of human resources management in local accounting and statistics organizations. This study will survey the accounting and statistics staffs of Chia-yi County about the job satisfaction, work intention and other basic characteristics to find out the proper settlement of the staffs and hence provide the basic guidelines for the reform of the organizations. The results of the questionnaires show that: the outer satisfaction of the staff is higher than the inner satisfaction. As for the relation between individual attributes and satisfaction, it shows that inner and general satisfaction are both significant different with position and organization; while outer satisfaction has significant difference among the organizations. All the staffs prefer to transfer to elementary/junior-high school and were reluctant to work in the county and city office. The staffs in the school office need to be trained and provided with standard operation procedures. For the aspect of self-determination, most staffs point out that they were able to work along. Only their superiors biased few. This study also provides a strategic human resource management for the county accounting and statistics staffs. The strategy is based on the mobility of the personnel, service quality, effectiveness, personnel training, and accumulation of knowledge. We hope this strategy with further provide a mechanism to promote the performances of the accounting and statistics staffs.

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Jing, He. "Human resource management strategies for increasing hospital employee satisfaction and engagement." Doctoral thesis, 2018. http://hdl.handle.net/10071/17934.

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Purpose: This study aims to understand medical workers’ perceptions of hospitals’ human resource management and the respective influences on the workers’ job satisfaction and job engagement. It also discusses the workers’ intrinsic relationships in order to present human resource management strategies and suggestions for increasing the job satisfaction and engagement of hospital employees. Methods: The simple random sampling method was adopted, with on-the-job employees of Shenzhen Maternal and Child Health Hospital sampled as respondents. A questionnaire survey was then used to obtain relevant data. The questionnaire consists of four parts: (1) basic information of the respondents, including gender, length of service, marital status, monthly income, position, professional title, age, etc.; (2) human resource management situation, using high-performance work systems (HPWS) for evaluation; (3) employee job satisfaction, using the Minnesota Satisfaction Questionnaire (MSQ) for evaluation; and (4) employee job engagement, using Gallup Q12 and Utrecht Work Engagement Scale-9 for evaluation. A total of 445 valid questionnaires were recovered, with an effective rate of 91.92 per cent. Analysis methods such as correlation analysis, multi-factor linear regression and factor analysis were then adopted for statistical analysis. Results: 1. After reliability and validity analysis adjustment, the HPWS scale includes a total of 16 items, divided into three dimensions: recruitment and selection, promotion and training, and performance appraisal and salary management. The Cronbach’s α is 0.901 and the total score of human resource management perception was 87.91±12.31 points. There were statistical differences (p<0.05) in the human resource management perception between medical workers of different educational attainments, positions and monthly income. 2. After reliability and validity analysis adjustment, the MSQ scale includes a total of 14 items existing on one dimension. The Cronbach’s α is 0.94 and the total score of the job satisfaction of respondents was 38.67±10.26 points. There were statistical differences (p<0.05) in the job satisfaction between medical workers of different genders, ages, types of marital status, professional titles, positions and lengths of service. 3. After adjustment of reliability and validity analysis, a total of 10 items were left in the Gallup-Q12 scale, divided into two dimensions consisting of basic job requirements, support from management and joint development. The Cronbach’s α is 0.86 and the job engagement-Gallup of respondents was 31.81±9.46 points. General demographic characteristics that affect hospital employees’ job engagement-Gallup include age and position (p<0.05). 4. After adjusting the reliability and validity analysis, the UWES-9 scale consists of seven items on one dimension, with a Cronbach’s α of 0.95. The job engagement-UWES of respondents scored 28.38±11.59 points. There are differences in the job engagement-UWES of medical workers of different educational attainments, professional titles, positions, lengths of service and monthly income (p<0.05). 5. The score of each dimension of human resource management perception and their total score were both significantly positively correlated to the score of job satisfaction (p<0.05). However, after adjusting the influences of general demographic characteristics (gender, length of service, marital status, monthly income, position, professional title and age), the dimension of recruitment and selection had no correlation with each dimension of job satisfaction and its total score (p>0.05), whereas promotion and training, as well as performance appraisal and salary management, had a significantly positive correlation with the score of job satisfaction (p<0.05). Similar relationships were found between human resource management perception with job engagement-Gallup and job engagement-UWES (p<0.05). Conclusions: Human resource management perceptions have significant influences on job satisfaction and job engagement. Hospitals should focus on establishing a promotion and training system that helps medical workers improve their quality and professional skills, as well as setting up a reasonable and fair performance appraisal and salary management system in order to increase job satisfaction and job engagement. Objetivo: Este estudo tem como objetivo compreender as percepções dos profissionais médicos sobre o gestão de recursos humanos nos hospitais e as respectivas influências na satisfação profissional e no envolvimento no trabalho dos trabalhadores. Ele também discute as relações intrínsecas dos trabalhadores a fim de apresentar estratégias de gestão de recursos humanos e sugestões para aumentar a satisfação no trabalho e o envolvimento dos funcionários do hospital. Métodos: O método de amostragem aleatória simples foi adotado, com funcionários no local de trabalho do Hospital Materno-Infantil de Shenzhen amostrados como respondentes. Um inquérito por questionário foi então usado para obter dados relevantes. O questionário é composto por quatro partes: (1) informações básicas dos entrevistados, incluindo sexo, tempo de serviço, estado civil, renda mensal, cargo, título profissional, idade, etc .; (2) situação de gestão de recursos humanos, utilizando sistemas de trabalho de alto desempenho (HPWS) para avaliação; (3) satisfação no trabalho dos funcionários, usando o Minnesota Satisfaction Questionnaire (MSQ) para avaliação; e (4) engajamento do trabalho dos funcionários, usando o Gallup Q12 e o Utrecht Work Engagement Scale-9 para avaliação. Um total de 445 questionários válidos foram recuperados, com uma taxa efetiva de 91,92%. Métodos de análise como análise de correlação, regressão linear multifatorial e análise fatorial foram então adotados para análise estatística. Resultados: 1. Após ajuste de confiabilidade e validade, a escala HPWS inclui um total de 16 itens, divididos em três dimensões: recrutamento e seleção, promoção e treinamento, avaliação de desempenho e gestão salarial. O α de Cronbach é 0,901 e a pontuação total da percepção da gestão de recursos humanos foi de 87,91 ± 12,31 pontos. Houve diferenças estatísticas (p <0,05) na percepção da gestão de recursos humanos entre trabalhadores médicos de diferentes níveis de escolaridade, posições e renda mensal. 2. Após o ajuste da análise de confiabilidade e validade, a escala MSQ inclui um total de 14 itens existentes em uma dimensão. O α de Cronbach é 0,94 e o escore total da satisfação no trabalho dos entrevistados foi de 38,67 ± 10,26 pontos. Houve diferenças estatísticas (p<0,05) na satisfação profissional entre trabalhadores médicos de diferentes gêneros, idades, tipos de estado civil, títulos profissionais, cargos e tempo de serviço. 3. Após o ajuste da análise de confiabilidade e validade, um total de 10 itens foram deixados na escala Gallup-Q12, divididos em duas dimensões, consistindo de requisitos básicos de trabalho, apoio da gerência e desenvolvimento conjunto. O α de Cronbach é 0,086 e o engajamento no trabalho-Gallup dos entrevistados foi de 31,81 ± 9,46 pontos. Características demográficas gerais que afetam o engajamento do trabalho dos funcionários do hospital - O Gallup inclui idade e posição (p <0,05). 4. Após ajustar a análise de confiabilidade e validade, a escala UWES-9 é composta por sete itens em uma dimensão, com α de Cronbach de 0,95. O engajamento no trabalho-UWES dos entrevistados pontuou 28,38 ± 11,59 pontos. Existem diferenças no engajamento do trabalho - UWES de trabalhadores médicos de diferentes realizações educacionais, títulos profissionais, cargos, tempo de serviço e renda mensal (p <0,05). 5. O escore de cada dimensão de percepção de gestão de recursos humanos e seu escore total foram ambos significativamente correlacionados positivamente com o escore de satisfação no trabalho (p <0,05). No entanto, após ajustar as influências das características demográficas gerais (sexo, tempo de serviço, estado civil, renda mensal, cargo, título profissional e idade), a dimensão de recrutamento e seleção não apresentou correlação com cada dimensão de satisfação no trabalho e sua pontuação total. (p> 0,05), enquanto promoção e treinamento, bem como avaliação de desempenho e gestão salarial, tiveram uma correlação significativamente positiva com o escore de satisfação no trabalho (p <0,05). Relacionamentos semelhantes foram encontrados entre a percepção da gestão de recursos humanos com engajamento no trabalho - Gallup e engajamento no trabalho - UWES (p <0,05). Conclusões: As percepções da gestão de recursos humanos têm influências significativas na satisfação no trabalho e no envolvimento no trabalho. Os hospitais devem concentrar no estabelecimento de um sistema de promoção e treinamento que ajude os trabalhadores médicos a melhorar sua qualidade e habilidades profissionais, bem como a criação de um sistema de avaliação de desempenho razoável e justo para aumentar a satisfação no trabalho e o envolvimento no trabalho.

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Sung, Tai-Yi, and 宋泰宜. "A Study on the Human capital accounting model Building up Based on Resource-Based Mode─ Make up the case of chain Drugstore as the example." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/34833832984025913723.

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碩士 中原大學 企業管理研究所 92 Abstract After development for approximately one hundred years, Accounting still only focuses on evaluating tangible assets, e.g. cash flow, factory buildings, equipment, inventory, AR, etc., instead of intangible ones e.g. organizational systems, culture, and human resources. As a matter of fact, human resources are capable of generating profits as well as tangible assets. Further, the effectiveness is far better when organizational innovation and growth is concerned. Human resources facilitate employees to be engaged in merit activities such as carrying out disciplines, learning required skills, practicing quality control knowledge, maintaining good customer relations and so on. However, due to traditional accounting evaluation principles, investments in human resources are often regard as periodic costs. Whether employees retain internal value such as core competency, job-required characteristics, and organizational culture is not profoundly probed and studied. Consequently human resources are not be estimated by capitalized principles and this violates fundamental purpose of providing accounting information. In order to assure that financial statements reveal the worth of human resources, it is essential to evaluate the effect that they bring to organizational core value. This may also check abuses in current organization evaluation model that merely emphasizes tangible assets and financial risks. This essay integrates theories of “Resource-Based Mode Core Workflow Analysis”, “HR Competency Evaluation”, and “HR Cost Accounting”. Firstly, it analyzes organizational core workflow with Resource-Based Mode in order to structure job-required basic skills. Secondly, Competency Model evolved from Industrial & Organizational Psychology is applied to examine employee competence extent. It is a methodology that appraises employee behavior affected by personal characteristics. Finally, HR Cost Accounting converts the competence extent into an accounting title. Thereupon it defines “Human resources Accounting Quantification Mode” to improve the biased status of current accounting evaluation of human resources. In conclusion, “Human Resources Accounting Model based on Resource-Based Mode” establishes a competence extent appraisal system. It focuses on job-required competency, integrated system, and behavior affected by culture and value. According to the appraisal results, costs of employee salary are presented in financial statements as asset items to project the efficiency of making use of HR. As a result, personnel costs of organization core workflow are capitalized, value of labor force is confirmed, and Human capital accounting model is established.

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Hepeng, Dai. "Aligning strategy typology and human resource management in a transitional environment : the case of Huabo Group." Doctoral thesis, 2018. http://hdl.handle.net/10071/17626.

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In a transitional society like China, it is a challenge to align an enterprise human resource management with its strategy while adapting to a dynamic external environment. There is limited studies in this regard, particularly on how private enterprises may align human resource management with strategy typology in a changing environment of emerging economy. Guided by the theoretical framework of strategy typology and human resources management alignment proposed by Miles and Snow (1984), this study investigates Huabo Group, a pharmaceutical distribution firm in Chongqing of China as a case study because this firm has developed and grown in a very dynamic, complex and hostile environment due to the rapid change of Chinese pharmaceuticals industry. Thus it provides a very illustrative sample to examine strategy typology and human resources management alignment in emerging market like China. Based on quantitative and qualitative data through survey and interview/focus group, this study: (1) finds and justifies the prospector strategy of Huabo Group under transitional external environment; (2) identifies and discusses the gaps and issues of aligning Huabo’s human resources management and prospector strategy; (3) proposes strategies to improve its human resources system to better align and support its strategy for the enterprise sustainable growth in a rapid changing environment. The study provides an illustrative case from Chinese pharmaceuticals industry to manage the challenges of aligning human resource management with organizational strategy while adapting to external environment in emerging economy, thus enriching theoretical literatures. The research results provide valuable reference for similar enterprises to give consideration to human resources management alignment during strategy adjustment under rapid changing emerging market like China. Numa sociedade em transição, como a chinesa, alinhar a gestão de recursos humanos de uma empresa com a sua estratégia e em simultâneo adaptar-se ao ambiente dinâmico externo constitui um desafio. A investigação sobre este assunto tem sido limitada, especialmente sobre como as empresas privadas podem alinhar a gestão de recursos humanos com uma tipologia de estratégia num ambiente mutável de uma economia emergente. Guiado pela matriz teórica da tipologia estratégica de Miles e Snow (1984), este estudo investiga o Grupo Huabo, uma empresa de distribuição farmacêutica em Chongqin na China, tomando-o como um caso de estudo por esta empresa se ter desenvolvido e crescido num ambiente hostil, complexo e muito dinâmico devido às rápidas mudanças na indústria farmacêutica chinesa. Desta forma, constitui um caso muito ilustrativo para examinar o alinhamento entre a tipologia estratégica e a gestão de recursos humanos num mercado emergente como o da China. Com base em dados quantitativos e qualitativos decorrentes de questionário e entrevistas/grupos focais, este estudo: 1) descobre e justifica a estratégia prospetora do grupo Huabo no quadro de um ambiente externo em transição, 2) identifica e discute as discrepâncias e os desafios de alinhar a gestão dos recursos humanos da Huabo com a estratégia prospetora, e 3) propõe estratégias para melhorar o seu sistema de recursos humanos com vista a um melhor alinhamento e apoio estratégico que favoreça o crescimento sustentável da empresa num ambiente em mudança rápida. O estudo faculta um caso ilustrativo da indústria farmacêutica chinesa para gerir o desafio do alinhamento da gestão de recursos humanos com a estratégia organizacional no quadro da adaptação a um ambiente externo numa economia emergente, assim enriquecendo a literatura teórica. A investigação constitui uma referência útil para empresas similares que queiram considerar o alinhamento da gestão de recursos humanos durante o ajustamento estratégico em condições de mercado emergente em rápida mutação tal como o da China.

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Xiuling, Lu. "Strategies of human resource management in China's community health service institutions: a case study in Guangzhou." Doctoral thesis, 2019. http://hdl.handle.net/10071/22872.

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Human resource is the first factor for development. For community-based health services, the rational allocation and full utilization of their human resources are important guarantees to meet people’s growing demands for the health service. This research takes community health service institutions in Guangzhou as an example.By semi-structured interviews with 15 key insiders from community health service centers and field survey conducted among 328 medical staff, this research aims to find the quality of human resource allocation, recruiting and staffing, training and development, performance management, salary and welfare of community health service institutions. Through a combination of theories of human resource management and advanced experience of human resource management in community health service institutions at home and abroad, this research aims to put forward a strategy, which fits the China's national conditions, for human resource management in community health service institutions. The results can provide a theoretical basis for the human resource development planning of Chinese community health service institutions.According to the survey results: in regard to staff allocation, the current human resource quantity in Guangzhou community health service centers basically meets the document requirement. However, the structures of gender, education background and professional title are facing imbalance, thus the quality of human resource remains to be improved. In regard to staff recruitment, system of employment under contract is basically fulfilled and generally recognized by staff. But owing to the limitation of the current management system for human resources, it is hard to recruit and retain in-need talents. In regard to staff training, most of the Guangzhou community health service centers have developed cooperation in training with other institutions including Class III Grade I hospitals or medical associations. However, the single training content, slow knowledge update and relatively fragmented training still fail to meet the diversified human resource demands in community health service institutions.In regard to performance management, though a performance appraisal mechanism has been basically established, it has not been well systemized due to a lack of an objective, scientific assessment index system.Seeing that Guangzhou community health service centers are facing a lot of problems, such as human resources being short of quantity and quality, talents introduction mechanism and incentive mechanism being yet undeveloped, training and development of human resources being monotonous and fruitless, performance assessment being formalistic, this research proposes the five following targeted suggestions to solve the problems: first, continue to deepen the medical and health system reform; second, draw up rational human resources planning; third, optimize the mode of community health talents introduction; forth, build a systematic training and development system; fifth, develop a scientific performance appraisal and salary system. Os recursos humanos são o primeiro fator importantedo desenvolvimento. A disposição adquadaeaplena utilização de recursos humanos nos serviços de saúde da comunidade é uma garantia importante para atender à crescente demanda por serviços de saúde dos habitantes. Este estudo terá como exemploosserviçosde saúde dascomunidades deGuangzhou, através de entrevistas no local com 15 informantes-chave doscentros de serviços de saúde dascomunidades, e de investigações de 328 profissionais médicos, combinado com as teorias de gestão de recursos humanos nacionais e internacionais e as experiências avançadas de gestão de recursos humanos das instituições de serviços de saúde da comunidade, obtendo informações sobre as vantagens e desvantagens na disposição, recrutamento, formação, gestão de desempenho, remuneração e nos subsídios dos recursos humanos em organizações de serviços de saúde da comunidade, e explorandouma estratégia de gestão de recursos humanos para instituições de saúde da comunidade que atende às condições nacionais da China e fornecer uma base teórica para o programa de desenvolvimento dos serviços de saúde da comunidade da China.Os resultados da pesquisa mostram que，em termos de disposição do pessoal médico, a quantidade do pessoal que se destina aos serviços de saúde da comunidade de Guangzhou satisfaz os requisitos elementares para os recursos humanos, no entanto, existem diferenças estruturais de sexo, educação e de títulos profissionais, etc., poranto, a qualidade dos recursos humanos ainda está sujeito a mais melhoramento. Por outro lado, em relação à introdução de talentos, o sistema de recrutamento foi realizado e tem sido amplamente reconhecido pelos médicos, no entanto, devidoàs limitações do sistema de gestão do pessoal médico, mantém difícil introduzir e reter os talentos necessários. No que diz respeito à formação do pessoal médico, a maior parte deles já tinham estabelecido as relações de cooperação comos hospitais do nível 3A e as assiciações da área, mas os conteúdos da formação são uniformes e fragmantários, a atualização do conhecimento também é atrasada, por consequência, ainda não consegue atender aos requisitos dos recursos humanos dos serviços de saúde da comunidade. Toca à gestão de desempenho, o mecanismo de avaliação de desempenho já foi estabelecido, mas não tem um conjunto de indicadores científicos e objetivos para a avaliação do desempenho, portanto, o grau de sistematicidade do mecanismo de avaliação de desempenho ainda está sujeito ao mais aprefeiçoamento.

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Du, Plooy Susanna Maria. "'n Vergelyking van die kwantitatiewe en kwalitatiewe inligting oor werknemers in finansiële jaarverslae met die winsgewendheid en grootte van maatskappye." Diss., 2006. http://hdl.handle.net/10500/2141.

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Text in Afrikaans The purpose of the research is to compare the quantity and quality of reporting on the employees of companies with the profitability and size of the top 100 companies over a four year period. The research is limited to the availability of quality information on employees in the financial statements of companies. A literature study is followed by an emperical inquiry into a comparison of the reporting on employees with the profitability and size of companies. The results reflect the following: * the quantity and quality of reporting on the employees of companies does not inevitably show an increase; * a significant relationship exist between the size and profitability of companies; * the role of reporting on the employees of companies is significant with regards to profit determination; and * some of the companies performed uniquely with regards to the quantity and quality of reporting on the employees of companies. Accounting M.Comm.(Accounting)

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Encarnação, Adriana Brás. "Perfis Profissionais : a chave para a gestão estratégica de recursos humanos numa empresa pública." Master's thesis, 2011. http://hdl.handle.net/10071/4970.

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O projecto tem como objectivo principal o desenvolvimento de um Modelo Integrado de Gestão Estratégica de Recursos Humanos. Como metodologia recorreu-se ao estudo de caso e efectuaram-se entrevistas aos colaboradores de uma Direcção, com o intuito de descrever e analisar as funções, postos de trabalho e cadeia de valor. Face aos resultados obtidos, foi proposta uma intervenção ao nível da integração das práticas de Gestão de Recursos Humanos, nomeadamente, do Recrutamento e Selecção, da Formação, da Avaliação de Desempenho, da Gestão de Carreiras, do Sistema de Remunerações e da Comunicação. The project holds the main objective of developing an Integrated Model for Strategic Human Resource Management. Thusly, the methodology utilized in this specific project included case study and a series of interviews carried out towards a group of partners in a Board of Directors, in order to describe and analyze functions, jobs and value chain. Considering the obtained results, a proposal was arranged for an intervention regarding the integration level of Human Resource Management practices, namely, on Recruitment and Selection, Training, Performance Appraisal, Career Management, Remuneration System, and Communication.

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WANG, JYUN-JIE, and 王俊傑. "The impact of human resources inputs on the performance in accounting firms before and after the amendment of Certified Public Accountant Act in 2007." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/td7btk.

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碩士 國立雲林科技大學 會計系 106 The study uses “ The survey of Taiwan’s accounting firms” from Financial Supervisory Commission R.O.C. as the sample. Because the purpose of the study, I observe the sample in the period of 2001-2016 year. The study uses the translog function, dividing the performance indicator into three main business revenues to research the impact of human resources inputs on the performance indicators. Before and after the amendment of Certified Public Accountant Act on 2007 year, the empirical results of Model I and Model II indicates: (1) Every human resource input indeed has the significantly positive relation with the specific performance indicator. (2) To Big 4 accounting firms, only A&A% is significantly and positively affected by human resource inputs; to the others, only MAS% is significantly and positively affected by human resource inputs.

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HUANG, YI-TING, and 黃怡婷. "The Influence of the Human Resources of Accounting Offices on Audit Quality：Evidence from China." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/4q323u.

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碩士 國立臺北大學 會計學系 106 This study investigates whether office-level audit quality in China is affected by office human resource capacity. Consistent with prior studies, this study uses the type of audit opinion, audit fee, and client’s market value (Tobin’s Q) to measure audit quality. In addition, this study uses the ratio of certified public accountants (CPAs) to total employees to measure human resource capacity. The sample includes all A-share companies listed on the Shanghai and Shenzhen Stock Exchange in 2016. The study first investigates whether a significant difference in audit quality exists between the headquarters and branch offices of CPA firms in China. The results indicate that the headquarters can obtain higher audit fees than branch offices, but no significant differences were found in either the type of audit opinion or the Tobin's Q. In addition, no evidence emerged from the full sample to suggest that office-level audit quality is influenced by the office’s human resources capacity. In an additional test, I divided the sample into three subsamples based on the size of the audit firms—international Big 4, top 10 but not Big 4, and others. The results indicate that in the Big 4 subsample companies audited by offices having an extensive human resource capacity have a relatively higher company value. The results also indicate that branches with high human resource capacities can earn an audit fee premium in the top 10 but not Big 4 subsample. In sum, the results of this study provide weak support for the premise that high human resource capacity has a positive relationship with audit quality, but only for the large CPA firms.

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Tsai, Chia-Shan, and 蔡佳珊. "A Human Resources Allocation model Based on TDABC：A case study on the Accounting Office." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/69984382168253344955.

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碩士 開南大學 資訊管理學系 96 Service industry enhances in very high speed at the recently years, service suppliers are all very aggressively to strengthen the service quality in order to satisfy any of customer’s need. Furthermore, since the sources is limited, how to grab highest performance at the bad situation and also have to satisfy any of customer’s need then earn the profit, otherwise; how to allocate and manage human resource to create the biggest profit should be the most important thing that business owner most have a deeply and firstly consideration. The study explored the result of human resource allocation by combining with Quality Funtion Deployment (QFD), Analytic Hierarchy Process (AHP) and Time-Driven Activity-Based Costing (TDABC). First step is to use PZB five aspects of service quality to clarify for every service needs of QFD, and use AHP analyze the weight of every service needs, than through relativity matrix of QFD to learn the priority of service activity. Finally step is to allocate the human resource base upon the activity driver of TDABC, which is from service time and weight of every service needs. A study on integrated resource allocation model and allocated resource is to become the reference model of service or any future business to allocated their resource base on service needs and limited human resource. We expect the result of this study can help the service industry resource allocation.

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Chen, Hsiao-Lan, and 陳曉嵐. "Comparisions of Human Resources and Operating Performance of International and Non-international Public Accounting Firms in Taiwan." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/08724005157103979442.

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碩士 朝陽科技大學 會計所 92 This paper tempts to compare operating performance of international and non-international public accounting firms in Taiwan. In this study, there are four proxy variables of operating performance of CPA firms including the average accounting income of the CPAs in an accounting firm, the average operating revenue of the CPAs in an accounting firm, the average ROA of CPA firms and the average productivity of CPA firms. We find that operating performance of international public accounting firms is better than non-international public accounting firms’. Generally speaking, human capital is the deterministic factor affecting the performance of CPA firms. Hence, proxy variables of human capital are divided into four categories to investigate the effect of different attributes of human capital and various combination of human capital upon the operating performance of CPA firms. The main finding is human capital has no significant effect on the operating performance.

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Dissertations / Theses on the topic 'Human resource accounting'

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