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2013 | nr 3 (29) | 157--168
Tytuł artykułu

In search of relevance of human capital measurement : theoretical assumptions and empirical evidence

Warianty tytułu
Języki publikacji
EN
Abstrakty
EN
The article presents theoretical assumptions of the relevance of measuring human capital in an enterprise, from a strategic perspective - the importance of the creation of value and an operational perspective - the importance in making personnel decisions. It also presents the main results of an empirical study on the information needs and tools currently used by companies for the measurement of human capital, carried out in the framework of the project "Human capital as part of the company's value." The study covered 600 enterprises of different sizes (micro, small, medium and large), representing various industries. Fragment of the study presented in the article focuses on the motivations of companies to make the analysis and measurement of human capital and the perceived benefits of this activity. (original abstract)
Rocznik
Numer
Strony
157--168
Opis fizyczny
Twórcy
  • Szkoła Główna Handlowa w Warszawie
Bibliografia
  • Allee, V. (2007), Rethinking Value in the Knowledge Economy, Handbook of business strategy, Emerald Backfiles.
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  • Bose, S., Oh, K.B. (2004), Measuring strategic value-drivers for managing intellectual capital, "The Learning Organization", Vol. 11 No. 4/5.
  • Boudreau, J.W., Ramstad, P.M. (2003), Strategic HRM Measurement in the 21st Century: From Justifying HR to Strategic Talent Leadership, in: M. Goldsmith, R.P. Gandossy & M.S. Efron (eds.), HRM in the 21st Century, John Wiley, New York.
  • Cascio, W., Boudreau, J. (2008), Investing in People. Financial Impact of Human Resource Initiatives, Pearson Education.
  • Gamerschlag, R. (2013), Value relevance of human capital information, "Journal of Intellectual Capital", Vol. 14 No. 2.
  • Lawler, E.E., Levenson, A.R., Boudreau, J.W. (2004), HR Metrics and Analytics: Use and Impact, "HR. Human Resource Planning" 27, 4.
  • Lazear, E.P. (2000), The future of personnel economics, "Economic Journal", Vol. 110.
  • Lazear, E.P., Gibbs, M. (2009), Personnel Economics in Practice, Wiley, New York.
  • Lazear, E.P., Shaw, K.L. (2007), Personnel Economics: the Economist's View of Human Resources, National Bureau of Economic Research, Working Paper 13653 (http://www.nber.org/papers/w13653)
  • Lipka, A. (2010), Inwestycje w kapitał ludzki organizacji w okresie koniuktury i dekoniunktury, Oficyna a Wolters Kluwer business.
  • Rulliere, J.L., Villeval, M.C. (2003), Personnel economics: theoretical perspectives and empirical evidence, "International Journal of Manpower", Vol. 24, No. 7.
  • Sajkiewicz, A. (2001), Pracownicy jako wartość firmy, VII Kongres Ekonomistów Polskich, Zeszyt 14, PTE, Warszawa.
  • Vafaei, A., Taylor, D., Ahmed, K. (2011), The value relevance of intellectual capital disclosures, "Journal of Intellectual Capital", Vol. 12, No. 3.
  • Wright, P.M., Snell, S.A. (2005), Partner or guardian? HR's challenge in balancing value and values, "Human Resource Management", Vol. 44, No. 2.
  • Wyatt, A. (2008), What financial and non-fínancial information on intangibles is value-relevant? A review of the evidence, "Accounting and Business Research", Vol. 38, No. 3.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171296923

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