Future Performance Trend Indicators: A Current Value Approach to Human Resources Accounting. Report VII. Utilization Problems Tied To Methodological Issues.

摘要

This report discusses theoretical issues and methodological concerns relating to the implementation of a Current Value Approach to Human Resource Accounting. The topics presented include: reliability, validity of predictors and criterion, limits on variance available for predictions, transformation of data, non-dollar metrics, unit of analysis and subsetting of organizational members, consistency of predictor-criterion relationships across time and function, multicollinearity, number of predictor variables, and patterns of change. Suggestions for solutions to implementation problems are given, as are recommendations for additional areas of investigation into theoretical and utilization issues. (Author)