Future Performance Trend Indicators: A Current Value Approach to Human Resources Accounting. Report I. Internal Consistencies and Relationships to Performance by Site.

摘要

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; (2) Contains standard measures of the human organization and dollar-convertible performance measures, both with high internal consistency; and (3) displays a high frequency of statistically significant relationships of human organization to performance measures. The present report presents analyses whose function is to construct a data file with these characteristics. Internal consistency reliabilities of both human organization (survey) data and performance (total variable expenses and absenteeism rate) are shown to be high, and a pattern of human organization-to-performance coefficients results which is eminently usable.