Human Performance Measurement
Human Performance Measurement
1105685
16/11/2011
Human Performance Measurement For modern business, human in company doesn’t only indicate labour, but also represents as an asset. It is well known that a company without human hasn’t existed at all. So it’s vital to get ample information from this indispensible asset, especially for managers. Hoskin and Macve (1990) claim that putting measures on human performance (accountability) is vital to run modern business currently. Especially in the aspect of management accounting, how to measure human performance precisely is really important for company’s future development. Therefore there is an old management adage which is “You can not manage what you can not measure”. The article is structured as follows. I will first review the definition of accountability and present the counter-arguments about accountability of human performance. Then, I will present my appraisal towards this innovation before I show some solutions to minimize some unintended consequences caused by this innovation. Finally, from conclusions will be presented and other viewpoints for future discussion. In this section, a brief review of the accountability is given. Accountability refers to the implicit or explicit expectation that one may be called on to justify one's beliefs, feelings, and actions to others (Scott & Lyman,1968; Semin & Manstead, 1983; Tetlock, 1992 cited in Lerner and Tetlock,1999 ). So human performance measurements are not just measuring, but also represent that when managers provide measurement standards, collect and analyze data, select most important and less important and evaluate their employees by these standards to achieve goals and make progress according previous performance. Some academics and researchers claim that inscribing people into the measurement of
1105685
16/11/2011
Human Performance Measurement For modern business, human in company doesn’t only indicate labour, but also represents as an asset. It is well known that a company without human hasn’t existed at all. So it’s vital to get ample information from this indispensible asset, especially for managers. Hoskin and Macve (1990) claim that putting measures on human performance (accountability) is vital to run modern business currently. Especially in the aspect of management accounting, how to measure human performance precisely is really important for company’s future development. Therefore there is an old management adage which is “You can not manage what you can not measure”. The article is structured as follows. I will first review the definition of accountability and present the counter-arguments about accountability of human performance. Then, I will present my appraisal towards this innovation before I show some solutions to minimize some unintended consequences caused by this innovation. Finally, from conclusions will be presented and other viewpoints for future discussion. In this section, a brief review of the accountability is given. Accountability refers to the implicit or explicit expectation that one may be called on to justify one's beliefs, feelings, and actions to others (Scott & Lyman,1968; Semin & Manstead, 1983; Tetlock, 1992 cited in Lerner and Tetlock,1999 ). So human performance measurements are not just measuring, but also represent that when managers provide measurement standards, collect and analyze data, select most important and less important and evaluate their employees by these standards to achieve goals and make progress according previous performance. Some academics and researchers claim that inscribing people into the measurement of