Assessing The Impact Of Human Resource Accounting Information On Managerial Decisions: A Field Experiment

Abstract

The purpose of this article is to report the results of a field experiment designed to assess the impact of human resource accounting (HRA) information on layoff decisions made by managers. The study is a partial replication and extension of studies by Tomassini and Oliver and Flamholtz. The findings of this study are similar to the earlier studies; human resource accounting information does make a difference in personnel layoff decisions and enables managers to increase their level of confidence regarding decisions of this sort.