haku: @author Armstrong, P. / yhteensä: 12
viite: 7 / 12
Tekijä: | Armstrong, P. |
Otsikko: | The personnel profession in the age of management accountancy |
Lehti: | Personnel Review
1988 : VOL. 17:1, p.25-31 |
Asiasana: | PERSONNEL MANAGEMENT MANAGEMENT ACCOUNTING FINANCIAL CONTROL HUMAN RESOURCE ACCOUNTING |
Kieli: | eng |
Tiivistelmä: | The crisis of personnel profession as a consequence of its isolation from the major management decision is characterized. Management accountancy can give a solid foundation to deal with human assets in decisions on company acquisition policy, on re-organization which follow the introduction of new technology etc. The fashion for human resources management (HRM), and the parallel developments with the Financial Management Initiative are commented and criticized. The problems posed by the decentralization in diversified companies are discussed. The future of the personnel profession is seen in recognizing accounting controls and exploiting their problematic aspects. |
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