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


  • Cristina Simón

    () (Instituto de Empresa)


    () (Instituto de Empresa)


    () (Instituto de Empresa)


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.

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  • 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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    References listed on IDEAS

    1. David E. Guest & Jonathan Michie & Neil Conway & Maura Sheehan, 2003. "Human Resource Management and Corporate Performance in the UK," British Journal of Industrial Relations, London School of Economics, vol. 41(2), pages 291-314, June.
    2. Ichniowski, Casey & Shaw, Kathryn & Prennushi, Giovanna, 1997. "The Effects of Human Resource Management Practices on Productivity: A Study of Steel Finishing Lines," American Economic Review, American Economic Association, vol. 87(3), pages 291-313, June.
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    Firm performance; Strategic HRM; Business school teaching;

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