期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2008
卷号：4
页码：1793-1802
语种：English
出版社：Universitaria Craiova
摘要：Today,one of the most critical skills any professional can possess is the ability to show and explain the accountability of various processes and functions that take place within the company.More and more,senior executives,shareholders and other stakeholders are questioning the value created by the variety of activities that companies develop,including nontraditional sources of value creation,such as human resources.Senior executives that are able to perceive the human resource learning activities as investments,as opposed to expenses,and to understand and use innovative criteria to assess their business impact dispose of an instrument that can effectively create a competitive advantage that will generate growth and value for shareholders.Our paper analyses the shift in the manner human resources programs are considered within a business,from “cost centres” to “value generators” and the efficiency of using assessment criteria to evaluate the business impact of such programs,contrasted against the traditional assessment of human resource programmes through participants’ satisfaction with the program and captured planned actions,or changes in participants’ knowledge,skills,and attitudes.
