As human resources organizations adopt standards, such as ways to determine cost per hire and elements of a performance-management system, they would be wise to consider how accounting-standard setters and systems differentiate between practice standards and decision standards, writes John Boudreau, research director at the University of Southern California Center for Effective Organizations. Like generally accepted accounting principles, Bourdreau writes, these HR standards "should describe typical practices or measurements that are 'feasible at scale' for most organizations."

Full Story:

Related Summaries