Use this URL to cite or link to this record in EThOS: http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.316229
Title: The evaluation of two models of Human Resource Accounting using a simulation methodology
Author: Dawson, Christopher Peter
ISNI:       0000 0000 4922 4137
Awarding Body: City University London
Current Institution: City, University of London
Date of Award: 1992
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Abstract:
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.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID: uk.bl.ethos.316229  DOI: Not available
Keywords: HB Economic Theory Management Mathematical statistics Operations research
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