 Managerial accounting practices, HR metrics, and firm performanceRene Arseneault and Jacqueline Gagnon Advances in accounting, 2024, vol. 64, issue C Abstract: This research explores how accounting and HR employees perceive the value of managerial accounting and HR practices in their organizations. Our study was restricted to participants employed in publicly listed organizations allowing us to explore how their perceptions equate with objectively measured firm performance. In total, 186 employees completed a series of measures exploring their perceptions of managerial accounting practices and the value of using HR as a measurement tool. Further, we regressed our accounting and HR measures on financial, non-financial, and market-based aspects of corporate performance. Our findings reveal that compared to accounting employees, HR employees place a higher value on using HR metrics and diagnostic styles of managerial accounting systems. Further, internal accounting and HR systems impact firm performance and corporate information environment. Our research has practical implications for strategic policy makers within publicly listed corporations that influence accounting and HR organizational cultures. Keywords: Human resource accounting; Management accounting; Organizational culture; Performance; Timeliness (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:eee:advacc:v:64:y:2024:i:c:s0882611024000014 DOI: 10.1016/j.adiac.2024.100730 Access Statistics for this article Advances in accounting is currently edited by Dennis Caplan More articles in Advances in accounting from Elsevier |
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