Future Performance Trend Indicators [microform] : A Current Value Approach to Human Resources Accounting. Report II: Internal Consistencies and Relationships to Performance in Organization VI. Technical Report / Patricia A. Pecorella and David G. Bowers.
Conventional accounting systems provide no indication as to what conditions and events lead to reported outcomes, since they traditionally do not include measurements of the human organization and its relationship to events at the outcome stage. Human resources accounting is used to measure these ad...
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| Format: | Microfilm Book |
| Language: | English |
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1976.
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| Summary: | Conventional accounting systems provide no indication as to what conditions and events lead to reported outcomes, since they traditionally do not include measurements of the human organization and its relationship to events at the outcome stage. Human resources accounting is used to measure these additional types of data. This research is concerned with developing and refining a methodology for human resources accounting of a present value type; that is, estimating the future productive potential of current human resources. A previous analysis of five organizational data sets addressed the issues of internal consistency of the key survey indexes; the length of performance periods and the internal consistency for multi-month periods; and the size of zero-order survey-to-performance correlation coefficients by site. In this report, results of these basis analyses are described for a sixth organization. The Survey of Organizations was the measure of organizational functioning; total variable expense and absenteeism rate were the performance measures. These measures were found to be sufficiently reliable for use in further analysis, and the relationships of survey to performance data were generally statistically significant. (BW) |
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| Item Description: | Sponsoring Agency: Office of Naval Research, Arlington, VA. Personnel and Training Research Programs Office. Contract Number: N00014-76-C-0362. ERIC Note: For related document, see edition 132 160; Appendices may reproduce poorly ;Best copy available. ERIC Document Number: ED155188. |
| Physical Description: | 133 pages |
| Reproduction Note: | Microfiche. |
| Action Note: | committed to retain |