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| Author: | Dawson, C. |
| Title: | The use of a simulation methodology to explore human resource accounting |
| Journal: | Management Decision
1994 : VOL. 32:7, p. 46-52 |
| Index terms: | MANAGEMENT HUMAN RESOURCE ACCOUNTING SIMULATION |
| Language: | eng |
| Abstract: | The second of two articles, looks at how a simulation methodology was used to explore the relationship between two prescriptive models of human resource accounting - the replacement cost model (RCM) and the stochastic reward valuation model (SRVM). The paper investigates not only the operationalization of the two models, but also the reasoning used by managers in determining of arriving at the data. |
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