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An empirical study of the usefulness of human resources turnover costs in australian accounting firms

journal contribution
posted on 1984-01-01, 00:00 authored by Ferdinand Gul
This paper reports the results of a laboratory experiment designed to evaluate the usefulness of applying Human Resources Accounting (HRA) to the problem of labour turnover management decision making in a sample of Australian accounting firms. Useful was defined as a reduction in uncertainty and an increase in relevance and sufficiency. Using a pretest-post-test research design, 57 volunteer accountants responsible for personnel decisions were individually administered (1) a two-part pilot tested case study with and without Human Resources Turnover Costs (HRTC); (2) a questionnaire which measured subjects' response to levels of uncertainty, relevance and sufficiency of the information. Three specific hypotheses tested warranted the conclusion that HRTC information significantly reduced accountants' levels of uncertainty and increased their levels of relevance and sufficiency.

History

Journal

Accounting, organizations and society

Volume

9

Issue

3-4

Pagination

233 - 239

Publisher

Elsevier

Location

Amsterdam, The Netherlands

ISSN

0361-3682

Language

eng

Publication classification

CN.1 Other journal article

Copyright notice

1984, Pergamon Press

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