Management Accounting and Strategic Human Resource Management
- John Innes, Professor Emeritus of Accounting at the University of Dundee.
- Reza Kouhy, Glasgow Caledonian University, Scotland
This research report investigates the role of management accounting (MA) in relation to strategic human resource management (SHRM). The two main objectives of the report were:1. The existing MA information provided within the context of the SHRM process.2. Managers' and accountants' views on what role MA information could play in SHRM in future.Includes in-depth case studies of four leading-edge companies (Royal Mail, Canada Post Corporation, TDG plc, Weycan). In summary the four case studies show that management accountants contribute in many different ways to SHRM such as:Providing information for SHRM planningAnalysing HR strategiesProviding information for HR decision-makingMeasuring HR performance (financial and non-financial)BenchmarkingReporting HR performance
Management accountants, HR executives