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首页> 外文期刊>Journal of business and psychology fsponsored by the Business Psychology Research Institute >Perceptions of Human Capital Measures: From Corporate Executives and Investors
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Perceptions of Human Capital Measures: From Corporate Executives and Investors

机译:对人力资本措施的看法:来自企业高管和投资者

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摘要

Purpose: This study compared the perceptions of executives and investors in terms of the importance to disclose human capital measures and their knowledge of those measures. Design/methodology/approach: Forty-nine senior-level executives (41% response rate) from service-oriented, public-listed companies in Australia and 33 investors (47% response rate) from various fund management companies responded to our survey. Findings: The investors indicated the importance to disclose certain human capital measures more than the executives. The executives appeared to show a better understanding than the investors on indicators such as staff satisfaction index, staff capacity, motivational index, workforce stability, and workforce competence profile. Implications: To date, researchers have explored human capital from a piecemeal perspective. A more integrated and multifaceted measure of human capital has the potential to benefit fund managers and executives. Disclosure of value added by employees, composition of staff (full-time, contract, or temporary), staff turnover, average years of experience, and average age of management and operational staff would shed some light on investment decisions for fund managers. Executives could utilize the measures to reflect on an assortment of human capital issues that are relevant to their organizations and stakeholders, especially the investment community. Originality/value: This study proposed a more inclusive measure of human capital by integrating traditional measures of human capital and non-accounting measures (e.g., educational level, experience, and motivation). A comparison of the perspectives of executives and investors revealed preferences for certain information, which can help to improve the perception of transparency and accountability.
机译:目的:本研究比较了对透露人力资本措施及其对这些措施的知识的重要性方面对高管和投资者的看法。设计/方法/方法:来自澳大利亚的服务导向,公众上市公司的四十九个高级管理人员(41%的响应率),来自各基金管理公司的33家投资者(47%的反应率)回复了我们的调查。调查结果:投资者表示披露某些人力资本措施的重要性,而不是高管。高管似乎表现出比投资者更好地了解员工满意度指数,员工能力,励志指数,员工稳定和劳动力能力概况等指标。含义:迄今为止,研究人员从零碎的角度探索了人力资本。一种更集成和多方面的人力资本衡量标准有可能使基金管理人员和高管受益。披露由员工(全职,合同或临时),员工营业额,经验年平均年龄以及管理和运营人员的平均年龄的价值披露,并在基金管理人员的投资决策中阐明了一些亮点。高管可以利用措施来反思与其组织和利益攸关方,特别是投资界有关的各种人力资本问题。原创性/价值:本研究通过整合了人力资本和非会计措施的传统措施(例如,教育水平,经验和动机),提出了更具包容性的人力资本衡量。对高管和投资者视角的比较揭示了某些信息的偏好,这有助于提高对透明度和问责制的看法。

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