A piece of action research is presented into the area of managerial decision making on the subject of employee resourcing. Specifically, the development and application of an “employee resourcing accounting system” (ERAS) to a particular group of pub managers employed by Greene, King and...

The second of two articles, looks at how a simulation methodology was used to explore the relationship between two prescriptive models of human resource accounting – the replacement cost model (RCM) and the stochastic rewards valuation model (SRVM). Investigates not only the operationalization...