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Management Accounting Essay

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Below is an essay on "Management Accounting" from Anti Essays, your source for research papers, essays, and term paper examples.

Strategic human resources
management in Australia: the
human cost
Leah Kaye
Swinburne University of Technology, Melbourne, Victoria, Australia
Keywords Strategy, Human resource management, Australia, Organizational change,
Planning, Competitive advantage
Abstract Strategic human resource management (HRM) is increasingly being used to indicate
a system-wide intervention that links HRM to strategic planning and cultural change. However,
what may be inadvertently occurring is a reinforcing of the use of the ``hard'' model of HRM, one
that prioritises ``management'' aspects above ``human'' aspects of the discipline. Competitive
business strategies may be improving the bottom line of a company, but they are hurting many
individuals, especially when workers are being viewed as a commodity in a labour market. The
Australian experience suggests that strategic HRM is not particularly people focused and has led
to greater job insecurity and lower job satisfaction. If the current intent of strategic HRM is to
strategise in conjunction with an organization's business direction, then it needs to be reconceptualised
to acknowledge the human endeavour of organizations. This will require a
broadening of the perspective of strategic HRM.
Introduction
Competitive business strategies are emphasising the ``management'' aspects
over and above the human aspects of strategic human resource management
(HRM) Strategy is being coopted into HRM lexicon to indicate a system-wide
intervention that links HRM to strategic planning and cultural change. The
need for transformational change in Australia continues to be driven by an
economic agenda that aims to improve the productivity and flexibility of
Australian organizations in order for them to survive in this age of
international competitiveness. The re-regulation of Australia's industrial
relations system has significantly affected HRM by changing the frame of
reference for the employment relationship, as well as...

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