Performance measurement in strategic human resource management

Reza Kouhy, Rishma Vedd

International Journal of Business Performance Management, 2000, vol. 2, issue 1/2/3, 137-156

Abstract: Pressures such as increasing competition, technological developments and rapidly changing environments have forced organisations a) to be innovative and cost effective, b) to improve quality and productivity, and c) to be flexible and to search for strategies that will give a sustainable competitive advantage. By utilising more effectively their human resources, organisations can enhance their competitiveness. Armstrong [1] suggests that in order to improve performance, Human Resource Management (HRM) must be able to understand the language of Management Accounting (MA). MA is partly about providing information in the context of the Strategic Management process. This empirical study examines the current role of MA in relation to the entire Strategic Human Resource Management (SHRM) process using data from a 1998 survey of Finance Directors and Human Resource Directors in the UK's top companies with 1000 plus employees. The results reveal that management accountants do play a role in providing information for decision-making, setting targets, and performance measurement in the SHRM process. The views on the MA role in the future are that it should be as a more collaborative and partnership relationship with human resource managers.

Keywords: management accounting; strategic management accounting; human resource management; strategic human resource management; human resource accounting. (search for similar items in EconPapers)
Date: 2000
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