Human Resource Accounting. Suitable methods for assessing human resources in the civil service

1. Auflage 2012
ISBN: 978-3-8382-0434-5
Verlag: ibidem

Buch, Englisch, 116 Seiten, PB, Format (B × H): 148 mm x 210 mm, Gewicht: 159 g

In recent years, rising cost awareness has entered public service. This is apparent both in the areas of material and human resources. For instance, in the German state of Hessen (Hesse), cost-output accounting and double-entry bookkeeping have been introduced. Furthermore, all German states are subject to a debt brake to cut off new borrowings up to the end of the current decade. As a consequence, the steadily increasing public tasks must be managed by a decreasing number of staff. The 'value' of public employees, however, is not recorded anywhere. Andrea Seilheimer presents various operational in- and output-oriented methods of Human Resource Accounting and illustrates their application in the civil service. She also gives an overview of the legal framework and of the requirements for an implementation of Human Resource Accounting methods in the civil service. In addition to this, she gives structural recommendations for a Human Resource Accounting system in the public service. Seilheimer takes a new perspective combining the domains Controlling and Human Resources, presents cogent and well-funded arguments for the introduction of Human Resource Accounting methods into public service – e.g. by means of SAP –, and shows new research paths for the social sciences.

Autoren/Hrsg.

Seilheimer, Andrea

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Bereichsspezifisches Management Personalwesen, Human Resource Management
• Rechtswissenschaften Öffentliches Recht Verwaltungsrecht Verwaltungspraxis Public Management
• Sozialwissenschaften Politikwissenschaft Politische Systeme Verwaltungswissenschaft, Öffentliche Verwaltung
• Wirtschaftswissenschaften Wirtschaftssektoren & Branchen Öffentlicher Dienst, Öffentlicher Sektor

Über Autor(innen)

Seilheimer, Andrea
Dr. Andrea Seilheimer studied International Business Administration (major fields of study: Human Resource management and organization) and Romance philology (French and Spanish philology). She has worked in the civil service for a long time, most recently as an extra-official assistant professor of foreign languages in the UAS-sector.