Journal article
An empirical study of the usefulness of human resources turnover costs in australian accounting firms
Accounting, Organizations and Society, Vol.9(3-4), pp.233-239
1984
Abstract
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.
Details
- Title
- An empirical study of the usefulness of human resources turnover costs in australian accounting firms
- Authors
- Ferdinand A. Gul (Corresponding Author) - University of Wollongong
- Publication details
- Accounting, Organizations and Society, Vol.9(3-4), pp.233-239
- Publisher
- Elsevier Ltd
- DOI
- 10.1016/0361-3682(84)90009-6
- ISSN
- 1873-6289
- Organisation Unit
- University of the Sunshine Coast, Queensland; School of Business and Creative Industries
- Language
- English
- Record Identifier
- 99678892402621
- Output Type
- Journal article
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