Beyond ´revenue per head´?: human capital metrics, firm performance and the teaching of HRM in

Cristina Simón (), Pilar Rojo () and Raquel Martin ()
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Cristina Simón: Instituto de Empresa
Pilar Rojo: Instituto de Empresa
Raquel Martin: Instituto de Empresa

Working Papers Economia from Instituto de Empresa, Area of Economic Environment

Abstract: The teaching of HRM has long faced reluctance among business school learners. In spite of the growing importance of people issues in business contexts, the lack of adequate measures and links between HRM and the finance arena largely prevents the subject from gaining salience in managers´ mindsets. The purpose of this study was to run a comparative analysis of the relationship between quantitative indicators of HRM practices and three different financial indicators: revenue per employee, HC ROI and EBITDA. To that purpose, we have used a database containing actual measures of HRM practices and outcomes for a sample of 144 companies.

Keywords: Firm performance; Strategic HRM; Business school teaching (search for similar items in EconPapers)
Pages: 20 pages
Date: 2007-03
New Economics Papers: this item is included in nep-hrm
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Persistent link: https://EconPapers.repec.org/RePEc:emp:wpaper:wp07-05

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