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Beyond ´revenue per head´?: human capital metrics, firm performance and the teaching of HRM in..

Author

Listed:
  • Cristina Simón

    (Instituto de Empresa)

  • Pilar Rojo

    (Instituto de Empresa)

  • RAQUEL MARTIN

    (Instituto de Empresa)

Abstract

The teaching of HRM has long faced reluctance among business school learners. In spite of the growing importance of people issues in business contexts, the lack of adequate measures and links between HRM and the finance arena largely prevents the subject from gaining salience in managers´ mindsets. The purpose of this study was to run a comparative analysis of the relationship between quantitative indicators of HRM practices and three different financial indicators: revenue per employee, HC ROI and EBITDA. To that purpose, we have used a database containing actual measures of HRM practices and outcomes for a sample of 144 companies.

Suggested Citation

  • Cristina Simón & Pilar Rojo & RAQUEL MARTIN, 2007. "Beyond ´revenue per head´?: human capital metrics, firm performance and the teaching of HRM in..," Working Papers Economia wp07-05, Instituto de Empresa, Area of Economic Environment.
    • Handle: RePEc:emp:wpaper:wp07-05
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    Keywords

    Firm performance; Strategic HRM; Business school teaching;
    All these keywords.

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