کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1009522 1482501 2014 13 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Staff turnover costs: In search of accountability
ترجمه فارسی عنوان
هزینه های کارکنان کارکنان: در جستجوی پاسخگویی
کلمات کلیدی
هزینه نقل و انتقالات پرسنل هتل، تخصیص هزینه، خروج مصاحبه ها
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری استراتژی و مدیریت استراتژیک
چکیده انگلیسی

The nature of staff turnover accounting procedures in a labour intensive context has been examined by conducting interviews with twenty eight managers in large three to five star hotels and two theme parks. It was found that the main staff turnover accountability procedures adopted involve monthly departmental reporting of staff turnover percentage levels and also the conduct of exit interviews. A degree of staff turnover costing was noted, although this practice was not extensively applied. Most interviewees supported the notion of allocating staff turnover costs to those operating departments experiencing the turnover. A muted form of this practice was observed in one hotel, however most interviewees had never contemplated or heard of the practice. Agency theory has been utilized as a framework for structuring a range of observed and potential staff turnover accountability relationships.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: International Journal of Hospitality Management - Volume 36, January 2014, Pages 231–243
نویسندگان
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