PERFORMANCE MEASURES OF THE HUMAN RESOURCES AREA AND ITS RELATIONSHIP WITH ECONOMIC PERFORMANCE INDICATORS

Authors

  • Ana Maria Roux V. C. Cesar

Keywords:

Performance Measures, Human Resources, Human Value.

Abstract

This study aims to identify the relationship between economical and financial performance measures of companies and the disclosure of performance measures in the area of Human Resources, considered as proxies for measuring the value generated by the people for the organization. As Human Resources performance measure we understand the disclosure of actions in the area in non-mandatory reports, made available by the companies on their websites. The study, of quantitative nature, analyzed the site of the top 500 companies operating in Brazil, according to the list published by Exame magazine (ordered by their net income), seeking for the existence of disclosure of Human Resources performance indicators; these indicators were built by the study authors from the existing literature. The results show that companies do little promotion of indicators related to Human Resources management; in the companies that publish them, there is no strong association between such disclosure and the net income for the year. The results suggest that while human capital is considered one of the main sources of competitiveness, there is still no measures to better elucidate the relationship between people and the economic and financial results of the organizations. This gap can be better exploited.

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Author Biography

  • Ana Maria Roux V. C. Cesar
    Professora da ECA-USP no curso Gestão Estratégica e Comunicação Organizacional e Relações Públicas ̶São Paulo-SP, Brasil. Professora do Mestrado Profissional em Controladoria Empresarial na Universidade Presbiteriana Mackenzie Pós-doutora pelo Laboratory of Neuromodulation da Harvard University Doutora e Mestre pela FEA-USP. Graduada em Psicologia pela Pontifícia Universidade Católica de São Paulo

Published

2015-08-20

Issue

Section

Gestão de Pessoas em Organizações

How to Cite

PERFORMANCE MEASURES OF THE HUMAN RESOURCES AREA AND ITS RELATIONSHIP WITH ECONOMIC PERFORMANCE INDICATORS. (2015). REGE Revista De Gestão, 22(1), 97-114. https://revistas.usp.br/rege/article/view/102626