Since economy is facing a new era, slightly and increasingly shifting form the industrial period to the service one, also the scientific world is changing to face the new information and managerial requirements. Human resources (HR) and intangible factors represent ones of the most important factors, but it is quite difficult to evaluate if the company is employing them in the best way to guarantee the company to generate value in the short, but also in the middle and long terms. It traditional industrial companies are more focused on the measurable productivity and effectiveness of the work of the HR, traditional tools and framework could face some difficulties in the application in this changed context. This paper after summarizing the recent traditional theoretical frameworks, their evolution and the connected changes in the management accounting and management control systems, analyzes a case study of a successful Italian Small and Middle Entity (SME) operating in the Information Technology sector (IT) recently introducing formal instruments for helping the company in guaranteeing both short term economic results and long term performance and innovation by the means of effective and useful R&D investments. The paper finds that even ‘old traditional tools’ of management accounting and managerial accounting can be extremely useful, if adapted, to optimize and rationalize the use of human resources. They can in fact provide useful information for the distribution of the working load, for the process analysis and to define the productivity of the worked hour. Management accounting can supply information useful to address the activity of the Sales area, helping it in its pricing activity, but also in identifying which human resources are underemployed and, as a consequence, available for working in new tasks. It also supplies some useful insights to better manage and quantify resources and costs connected to R&D projects.

(2015). The Impact of Management Accounting on the Improvement of Human Resources Management. An Italian Case Study in the IT Sector [journal article - articolo]. In JOURNAL OF HUMAN RESOURCE MANAGEMENT. Retrieved from http://hdl.handle.net/10446/166598

The Impact of Management Accounting on the Improvement of Human Resources Management. An Italian Case Study in the IT Sector

Roberto, Aprile
2015

Abstract

Since economy is facing a new era, slightly and increasingly shifting form the industrial period to the service one, also the scientific world is changing to face the new information and managerial requirements. Human resources (HR) and intangible factors represent ones of the most important factors, but it is quite difficult to evaluate if the company is employing them in the best way to guarantee the company to generate value in the short, but also in the middle and long terms. It traditional industrial companies are more focused on the measurable productivity and effectiveness of the work of the HR, traditional tools and framework could face some difficulties in the application in this changed context. This paper after summarizing the recent traditional theoretical frameworks, their evolution and the connected changes in the management accounting and management control systems, analyzes a case study of a successful Italian Small and Middle Entity (SME) operating in the Information Technology sector (IT) recently introducing formal instruments for helping the company in guaranteeing both short term economic results and long term performance and innovation by the means of effective and useful R&D investments. The paper finds that even ‘old traditional tools’ of management accounting and managerial accounting can be extremely useful, if adapted, to optimize and rationalize the use of human resources. They can in fact provide useful information for the distribution of the working load, for the process analysis and to define the productivity of the worked hour. Management accounting can supply information useful to address the activity of the Sales area, helping it in its pricing activity, but also in identifying which human resources are underemployed and, as a consequence, available for working in new tasks. It also supplies some useful insights to better manage and quantify resources and costs connected to R&D projects.
articolo
Aprile, Roberto
(2015). The Impact of Management Accounting on the Improvement of Human Resources Management. An Italian Case Study in the IT Sector [journal article - articolo]. In JOURNAL OF HUMAN RESOURCE MANAGEMENT. Retrieved from http://hdl.handle.net/10446/166598
File allegato/i alla scheda:
File Dimensione del file Formato  
The impact of Management accounting on the improvement of human resources management. An Italian case study in the IT Sector.pdf

accesso aperto

Descrizione: The authors' publications in SciencePG are distributed under Creative Commons Attribution (CC BY) license (http://creativecommons.org/licenses/by/4.0/). The license was developed to facilitate open access, namely, free immediate access to and unrestricted reuse of original works of all types.
Versione: publisher's version - versione editoriale
Licenza: Creative commons
Dimensione del file 186.09 kB
Formato Adobe PDF
186.09 kB Adobe PDF Visualizza/Apri
Pubblicazioni consigliate

Caricamento pubblicazioni consigliate

Aisberg ©2008 Servizi bibliotecari, Università degli studi di Bergamo | Terms of use/Condizioni di utilizzo

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10446/166598
Citazioni
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact