Human resource policies, management accounting and organisational performance

Abstract

Purpose – The purpose of this paper is to examine the relationships between human resource (HR) policies, management accounting and organisational performance in Canada, Japan and the UK.Design/methodology/approach – A cross case analysis of the observations emerging from each of six case studies (two in Canada, two in Japan and two in the UK) result in a set of 13 findings.Findings – The seven main HR policies emerging from this study are the “job for life” (in one British and two Japanese cases), recruitment, training, performance‐related bonus scheme, teamwork, organisational culture and pensions. Important communication links between HR managers and management accountants are budgets, strategic plans, performance‐related bonus scheme and decision making. The “job for life” policy, employee recruitment decisions, viewing employees as assets (rather than costs), training, performance‐related bonus scheme, teamwork, organisational culture and a good pension scheme all had an impact on organisational perf...