Purpose – The purpose of this paper is to examine the relationships between human resource (HR) policies, management accounting and organisational performance in Canada, Japan and the UK. Design/methodology/approach – A cross case analysis of the observations emerging from each of six case...

There is growing evidence that Strategic Management Accounting (SMA) activities are being pursued in an interdisciplinary manner. One such discipline where management accounting could contribute is in Strategic Human Resource Management (SHRM). The integration of business strategy and Human...