Interface between management accounting and strategic human resource management : four grounded theory case studies
The objective of this research project was to ascertain the role of management accountants in relation to strategic human resource management (SHRM) and the information provided for SHRM. To achieve this objective four case studies (two UK and two Canadian organisations) were conducted using a grounded theory approach. The two most important HR strategies in these cases were training and leadership development, which were linked to the overall goals of each organisation. Management accountants played a key role in providing information for the SHRM planning process in all four cases. The role of management accountants during the strategic planning process was very much as integral team members with a facilitating role. In all four cases management accountants provided HR managers with information for decision making.
Vedd, R. and Kouhy, R. 2005. Interface between management accounting and strategic human resource management : four grounded theory case studies. Journal of Applied Accounting Research. 7(3): pp.117-153. [Online] Available from http://dx.doi.org/doi:10.1108/96754260580001043