Journal of Accounting and Management Information Systems (JAMIS)

Controlling and Human Resources Management

19/2007 ,   p42..58

Cornelia DASCĂLU

Keywords:   Human Resources Management (HRM), Motivation, Reward, Socio-controlling, Controller, HRM indicators

All entities devise and carry on activities which conduct to the achievement of strategically objectives. The controlling is built up with the goal to ensure the co-ordination between the different interests and the various socio-human behaviors, convergent or divergent in economic environment, for strategy accomplishment. According to the period and specific socio-economic environment of a certain community, the solutions for achieving the objectives are different.

The human, psychological, social and cultural dimensions attached to entities’ actors ensure the successful ending of the objectives and guidance, inciting the participants to have an accountable, performing and motivated conduct. As a result, there is dependence between controlling and Human Resources Management (HRM). Through its instruments, the controlling helps to design the objectives and the mission of human resources function. At the same time, the human resources management must ensure the selection of personnel with the suitable abilities for carrying out the controller position. This aspect of Human Resource Management regards some activities which define this function and creates a support of practices for an efficient controlling. A controller’s profile needs to meet four golden rules: (1) to be future-oriented; (2) to be acquainted with the enterprise; (3) to be dynamic, and (4) to be positive.

The human relationship theories we emphasize in this paper are founded around the motivation concept, which is more comprehensive than financial motivation. A consequence of human relationship theory is the management by objectives, a managing method that ensures the leading decentralization and gives to managers a free hand to choose the resources (means) which they need. An improvement of this system is the participative management by objectives, in which the manager is directly implicated in definition, negotiation and budgeting the objectives.

The controlling dimension is an important one due to its interface between strategies and operational. Thus, an effective Human Resources Management must be related to the human resources policy and to the appropriate objectives which are converted in actions that are followed up by controlling.

In order to venture a constructive research, our team aims to enlarge the conceptual framework of controlling, to identify several human resources controlling specific aspects and to ensure a set of indicators for human capital assessment and socio-controlling.