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1、外文文獻(xiàn)翻譯譯文原文：HRaccountingasameasurementtoolIntracingthehistoryofhumanresourceaccounting,mostreviewerswouldagreethatthetopicisnowexperiencingsomethingofarevival.ThisresearchsetouttoexplorewhyHRaccountingisregardedasimportant,towhomitisimportantanditslinkswithorganisationalandHRstrateg
2、ies.Weusedasurvey-questionnaireapproachtogatherdata.Ascalewasdevelopedmeasuringtheextenttowhichrespondentsthoughteachitemreflectedtheirorganisation'sviewontheimportanceofmeasuringofhumanresources.Componentanalysisrevealedtworeasonswhymeasuringhumanresourcesisperceivedasbeingimporta
3、nt.Thefirstillustratestheviewthat'measurementreflectsthestrategicandcompetitiveimportanceofhumanresources',whilethesecondsuggeststhat,'toearncredibility,HRMmustbeexpressedinfinancialterms'.Furtheranalysishighlightedtheimportanceofseniormanagementandfinancialmanagers'supportformeasu
4、ringhumanresourcesanddrewattentiontowhatmayappeartobea'hardview'ofHRMheldbyHRmanagersinrelationtowhytheyconsiderthisimportant.Contact:PhilipDewe,SchoolofManagementandOrganizationalPsychology,BirkbeckCollege,London.Email:p.dewe@bbk.ac.ukWhenitcomestotracingthehistoryofHRaccounting,m
5、ostreviewers(GrojerandJohanson,1998;Johanson,1999)agreethatduringthefirsthalfofthe1970sitwas'oneofthemostresearchedsubjectswithinaccounting,consumingavastamountofacademicendeavour'(RoslenderandDyson,1992:311).Mostwouldalsoagreethat,followinga'lessfruitfulresearchperiod'(GrojerandJo
6、hanson,1998:495),onecouldhaveexpectedinterestintheareatowanebut,onthecontrary,'ithasexperiencedsomethingofarevival'(Dawson,1994:35).WhatisalsoclearfrommostreviewsonHRaccountingisthat,despiteconsiderableandattimesintensedebateaboutwhylittleprogresshasbeenmadeinmeasuringthevalueofhum
7、anresources(ScarpelloandTheeke,1989),'itisnotasubjectthatwillwillinglydisappear'(RoslenderandDyson,1992:312),simplybecauseofitspotentialtoprofoundly12influencethemanagementofpeople(Flamholtz,1999).WhyHRaccountingisregardedasimportantandbywhomisthefocusofthisresearch.HRaccountingisa
8、termthathasbothanarrowandm
