人力資源會計作為一種計量工具【外文翻譯】_第1頁
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1、1外文文獻翻譯譯文外文文獻翻譯譯文原文：HRaccountingasameasurementtoolIntracingthehistyofhumanresourceaccountingmostreviewerswouldagreethatthetopicisnowexperiencingsomethingofarevival.ThisresearchsetouttoexplewhyHRaccountingisregardedasimpt

2、anttowhomitisimptantitslinkswithganisationalHRstrategies.Weusedasurveyquestionnaireapproachtogatherdata.Ascalewasdevelopedmeasuringtheextenttowhichrespondentsthoughteachitemreflectedtheirganisationsviewontheimptanceofmea

3、suringofhumanresources.Componentanalysisrevealedtworeasonswhymeasuringhumanresourcesisperceivedasbeingimptant.Thefirstillustratestheviewthatmeasurementreflectsthestrategiccompetitiveimptanceofhumanresourceswhilethesecond

4、suggeststhattoearncredibilityHRMmustbeexpressedinfinancialterms.FurtheranalysishighlightedtheimptanceofsenimanagementfinancialmanagerssupptfmeasuringhumanresourcesdrewattentiontowhatmayappeartobeahardviewofHRMheldbyHRman

5、agersinrelationtowhytheyconsiderthisimptant.Contact:PhilipDeweSchoolofManagementganizationalPsychologyBirkbeckCollegeLondon.Email:enitcomestotracingthehistyofHRaccountingmostreviewers(GrojerJohanson1998Johanson1999)agree

6、thatduringthefirsthalfofthe1970sitwasoneofthemostresearchedsubjectswithinaccountingconsumingavastamountofacademicendeavour(RoslenderDyson1992:311).Mostwouldalsoagreethatfollowingalessfruitfulresearchperiod(GrojerJohanson

7、1998:495)onecouldhaveexpectedinterestintheareatowanebutonthecontraryithasexperiencedsomethingofarevival(Dawson1994:35).WhatisalsoclearfrommostreviewsonHRaccountingisthatdespiteconsiderableattimesintensedebateaboutwhylitt

8、leprogresshasbeenmadeinmeasuringthevalueofhumanresources(ScarpelloTheeke1989)itisnotasubjectthatwillwillinglydisappear(RoslenderDyson1992:312)simplybecauseofitspotentialtoprofoundly3Somewriters(Lester1996SheedyGohil1996S

9、kittle1995)claimthatthelevelofknowledgebasedassetsofanganisationgivesaclearerindicationofthepotentialffutureprofitabilitythandotraditionalhisticalaccountingmeasures.Therefetherateofchangeinknowledgebasedotherintangibleas

10、setsmustbeincludedinanymeaningfulmeasureofprofits(Davidow1996).HoweverareviewbyScarbroughElias(2002)suggeststhatasanassethumancapitalisprecariousintermsofitspotentialmobilitydifficultintermsofitsmeasurement.Theyconcludet

11、hattherearenosinglemeasuresofhumancapitalthatareindependentofthecontextinwhichtheyoperate.Theyconclude:...inshtmeasuresarelessimptantthantheactivityofmeasuring—ofcontinuouslydevelopingrefiningourunderstingoftheproductive

12、roleofhumancapitalwithinparticularsettings(ScarbroughElias2002:x)byimplicationofwhatHRaccountinginvolves.Somecompaniesmeasuretheirintangibleassetsbutdonotincludethemintheirannualreptbecausetheyseethemaspointlessgivencurr

13、entaccountingconventionsbecausetheyareafraidtheygiveawaytoomuchinfmationbecausethereisnotheeticalmodelfthistypeofrepting(Sveiby1997).Swedishcompanieshavehowevertakenaleadinthisrespectbypublishingstatementsabouttheirhuman

14、resourcesintheirannualreptsasanadditiontotheconventionalfinancialstatements.Examplesofthesearetheintangibleassetsmonit(Celemi)theintellectualcapitalindex(Skia).TothisextentScinaviahasbecomealeaderinthefieldofintellectual

15、capitalmeasurement(RoosRoos1997).NeverthelessdespitethesedevelopmentsthedebatesurroundingthenatureofHRaccountingitsmeasurementcontinues.Bontisetal(1999)fexampleviewHRaccountingasmeofarepertoireoftoolsavailabletomeasurema

16、nageintangibleresources.Theydiscussitinrelationtoothertoolssuchaseconomicvalueaddedthebalancedscecardintellectualcapital.Allofthesedifferentapproachesarebasedaroundtheideathatthevaluecreatingcapacityofanrelatestotheknowl

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