Abstract
The second of two articles, looks at how a simulation methodology was
used to explore the relationship between two prescriptive models of
human resource accounting – the replacement cost model (RCM) and the
stochastic rewards valuation model (SRVM). Investigates not only the
operationalization of the two models, but also the reasoning used by
managers in determining or arriving at the data. Goes on to discuss the
general benefits and limitations of simulation methodologies and how
they relate to prescriptive and descriptive approaches to the study of
management.
Subject
Management Science and Operations Research,General Business, Management and Accounting
Reference7 articles.
1. 1.Dawson, C., “Human Resource Accounting: From Prescription to
Description”, Managerial Decision, Vol. 32 No. 6, 1994, pp. 35‐40.
2. 2.Flamholtz, E., Human Resource Accounting, Jossey‐Bass, San Francisco,
CA, 1985.
3. 3.Dawson, C., “Costing Labour Turnover through Simulation Processes: A
Tool for Management”, Personnel Review, Vol. 17 No. 4, 1988.
4. 4.Dawson, C., “The Application of Stock Control Principles to Employee
Resourcing”, International Journal of Manpower, Vol. 10 No. 3, 1989.
5. 5.Dawson, C., “The Evaluation of Two Models of Human Resource Accounting
Using a Simulation Methodology”, unpublished PhD thesis, The City
University, London, 1992.
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