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Unlocking “Manpower Audit†: An Analysis

Author

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  • Muthyaah Mohd Jamil

    (Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Selangor, Kampus Puncak Alam, Selangor, Malaysia)

  • Muslimah Mohd Jamil

    (Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Kedah, Kampus Sungai Petani, Kedah, Malaysia)

Abstract

Employee retrenchment is one reason for downsizing the business, which has become the norm in the organisation. The upskilling course seemed to be not important. Questions arise here about the effect of this strategy on the company or simply the company wanting to engage in technology. It is important to have a manpower audit to address this issue. Before stepping into deeper research, this paper aims to explore the existing literature regarding manpower audits. This paper employed thematic analysis. After establishing several exclusion processes, thirteen published articles were analysed. As a result, several themes, such as the purpose of the audit, theories employed, research methods, benefits and challenges of manpower audit, have been explored. This paper ended with discussion on future research should be employed on manpower audits.

Suggested Citation

  • Muthyaah Mohd Jamil & Muslimah Mohd Jamil, 2024. "Unlocking “Manpower Audit†: An Analysis," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(10), pages 3343-3349, October.
    • Handle: RePEc:bcp:journl:v:8:y:2024:i:10:p:3343-3349
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    References listed on IDEAS

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    1. G.S. Batra, 1996. "Human resource auditing as a tool of human resource valuation: interface and emerging practices," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 11(8), pages 23-30, November.
    2. Gary S. Becker, 1964. "Human Capital: A Theoretical and Empirical Analysis with Special Reference to Education, First Edition," NBER Books, National Bureau of Economic Research, Inc, number beck-5, June.
    3. Davenport, Thomas H., 2018. "The AI Advantage: How to Put the Artificial Intelligence Revolution to Work," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262039176, December.
    4. Daniel A. Verreault & MaryAnne Hyland, 2005. "Evidence for increasing the focus on strategic risk in HRM audits," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 20(5), pages 524-543, June.
    5. Paul Andon & Clinton Free & Brendan O'Dwyer, 2015. "Annexing new audit spaces: challenges and adaptations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(8), pages 1400-1430, October.
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