• Media type: E-Book
  • Title: Beyond 'Revenue Per Head'? : Human Capital Metrics, Firm Performance and the Teaching of HRM in Business Schools
  • Contributor: Simón, Cristina [Author]; Martín, Raquel [Other]; Rojo, Pilar [Other]
  • Published: [S.l.]: SSRN, [2007]
  • Published in: Instituto de Empresa Business School Working Paper ; No. WP07-05
  • Extent: 1 Online-Ressource (20 p)
  • Language: Not determined
  • DOI: 10.2139/ssrn.1014638
  • Identifier:
  • Origination:
  • Footnote: Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments March 21, 2007 erstellt
  • Description: The teaching of HRM has long faced reluctance among business school learners. In spite of the growing importance of people issues in business contexts, the lack of adequate measures and links between HRM and the finance arena largely prevents the subject from gaining salience in managers' mindsets. The purpose of this study was to run a comparative analysis of the relationship between quantitative indicators of HRM practices and three different financial indicators: revenue per employee, HC ROI and EBITDA. To that purpose, we have used a database containing actual measures of HRM practices and outcomes for a sample of 144 companies. Using multiple regression analysis, we found that different models of relationships between HRM and firm performance indicators emerged, even when controlling for company size and business sector. In the light of the findings, implications for approaching the teaching of people-related subjects in business schools are discussed
  • Access State: Open Access