Future Performance Trend Indicators: A Current Value Approach to Human Resources Accounting. Report II. Internal Consistencies and Relationships to Performance in Organization VI.
Abstract
This report describes analyses preparatory to construction of a suitable file for generating a system of future performance trend indicators. Such a system falls into the category of a current value approach to human resources accounting. It requires that there be a substantial body of data which: (1) Uses the work group or unit, not the individual, as the analysis unit, and which contains standard measures of the human oragnization and dollar-convertible performance measures, both with high internal consistency; and (2) Displays a high frequency of statistically significant relationships of human organization to performance measures. The report describes analyses which were conducted on data from 3 plants of a multi-location manufacturing organization. Internal consistency reliabilities of both human organization (survey) data and performance (total variable expenses and absence rate) were shown to be high, and a pattern of human organization-to-performance correlations resulted which are quite useable. With this data, the authors now have a base of 5 organizational data sets from which they should be able to take the next steps: multiple regression, time lag and magnitude estimation, and value attribution.
Document Details
- Document Type
- Technical Report
- Publication Date
- Oct 01, 1976
- Accession Number
- ADA033608
Entities
People
- David G. Bowers
- Patricia A. Percorella
Organizations
- University of Michigan