The Use of a Simulation Methodology to Explore Human Resource Accounting

Management Decision - Tập 32 Số 7 - Trang 46-52 - 1994
ChrisDawson1
1Teaches at the Management School, Thames Valley University, London, UK.

Tóm tắt

The second of two articles, looks at how a simulation methodology was used to explore the relationship between two prescriptive models of human resource accounting – the replacement cost model (RCM) and the stochastic rewards valuation model (SRVM). Investigates not only the operationalization of the two models, but also the reasoning used by managers in determining or arriving at the data. Goes on to discuss the general benefits and limitations of simulation methodologies and how they relate to prescriptive and descriptive approaches to the study of management.

Từ khóa


Tài liệu tham khảo

1.Dawson, C., “Human Resource Accounting: From Prescription to Description”, Managerial Decision, Vol. 32 No. 6, 1994, pp. 35‐40.

2.Flamholtz, E., Human Resource Accounting, Jossey‐Bass, San Francisco, CA, 1985.

3.Dawson, C., “Costing Labour Turnover through Simulation Processes: A Tool for Management”, Personnel Review, Vol. 17 No. 4, 1988.

4.Dawson, C., “The Application of Stock Control Principles to Employee Resourcing”, International Journal of Manpower, Vol. 10 No. 3, 1989.

5.Dawson, C., “The Evaluation of Two Models of Human Resource Accounting Using a Simulation Methodology”, unpublished PhD thesis, The City University, London, 1992.

6.Dawson, C., McAlpine, R. and Woolley, S., “An Employee Resourcing Accounting System Applied to Public House Managers”, Personnel Review, Vol. 18 No. 1, 1989.

7.Dawson, C., Barrett, V. and Ross, J., “A Case of a Financial Approach to Manpower Planning in the NHS”, Personnel Review, Vol. 19 No. 4, 1990.

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Thông tin xuất bản

Management Decision

Tập 32 Số 7

46-52

Thông tin tác giả