ERIC Number: ED137338
Record Type: RIE
Publication Date: 1976-Jan
Reference Count: 0
Future Performance Trend Indicators: A Current Value Approach to Human Resources Accounting. Report III. Multivariate Predictions of Organizational Performance Across Time.
Pecorella, Patricia A.; Bowers, David G.
Multiple regression in a double cross-validated design was used to predict two performance measures (total variable expense and absence rate) by multi-month period in five industrial firms. The regressions do cross-validate, and produce multiple coefficients which display both concurrent and predictive effects, peaking 18 months to two years subsequent to the first wave of survey measurement. Some evidence of reciprocal causation occurs for absence rate. The human organization characteristics display remarkable constancy across the years separating Waves 1 and 2 of survey measurement. No evidence of curvilinearity was found. It is concluded that the value attribution steps, necessary for a current value human resource accounting system, may be safely attempted. (Author)
Descriptors: Accounting, Administration, Cost Effectiveness, Efficiency, Human Resources, Industry, Labor Utilization, Measurement, Multiple Regression Analysis, Organizational Development, Organizational Effectiveness, Performance, Performance Criteria, Prediction, Productivity, Statistical Analysis, Surveys
Publication Type: Reports - Research
Education Level: N/A
Sponsor: Office of Naval Research, Arlington, VA. Personnel and Training Research Programs Office.
Authoring Institution: Michigan Univ., Ann Arbor. Inst. for Social Research.
Note: For related document, see ED l32 l60