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| Author: | Mabon, H. Westling, G. |
| Title: | Using utility analysis in downsizing decisions |
| Journal: | Journal of Human Resource Costing and Accounting
1996 : AUTUMN, VOL. 1:2, p. 43-72 |
| Index terms: | HUMAN RESOURCE ACCOUNTING UTILITY THEORY DECISION MAKING |
| Language: | eng |
| Abstract: | This paper examines both theoretically and empirically the application of utility theory to downsizing decisions. It is shown that residual efficiency after downsizing can differ greatly, depending on whether a company uses a headcount, utility or payroll reduction and that the correlations among employee age/period of job tenure, individual utility and salary all contribute to these differences. Companies are often restricted by legal and ethical considerations when deciding who will leave during downsizing. |
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