Strategic HRM as a budgetary control mechanism in the large corporation: a case study from engineering contracting

Clark, I. ORCID: 0000-0001-7698-2715, 2001. Strategic HRM as a budgetary control mechanism in the large corporation: a case study from engineering contracting. Critical Perspectives on Accounting, 12 (6), pp. 797-815. ISSN 1045-2354

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Abstract

This paper presents case study evidence of a rare attempt to make the corporate human resource function strategic. More significantly, the paper's theoretical approach and the research questions it addresses examine the material beyond the confines of HRM discourse that emphasizes "strategic choice", integration or fit as received management strategies. Alternatively, the empirical, yet theoretically informed research questions suggest that strategic HRM necessarily de-skills the autonomy and discretion of many workers. Further, to be effective HRM must be diluted to reflect what is often (un)spoken budget and financial performance criteria that constitute an internal audit system. The theoretical arguments and empirical material presented in this paper appears relevant to a critically informed accountancy audience for two reasons. First, the case demonstrates how the language of financial management is diffused within other management fields such as HRM. Second, although the centralized system of performance management for project management appeared as a human resource innovation it intensified the significance of financial constraints on human resource staff whose labour process was previously relatively autonomous.

Item Type: Journal article
Publication Title: Critical Perspectives on Accounting
Creators: Clark, I.
Publisher: Elsevier
Date: December 2001
Volume: 12
Number: 6
ISSN: 1045-2354
Identifiers:
NumberType
10.1006/cpac.2000.0487DOI
S1045235400904878Publisher Item Identifier
Rights: Copyright © 2001 Academic Press. All rights reserved.
Divisions: Schools > Nottingham Business School
Depositing User: Linda Sullivan
Date Added: 19 Nov 2018 11:28
Last Modified: 19 Nov 2018 11:28
URI: http://irep.ntu.ac.uk/id/eprint/35048

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