التفاصيل البيبلوغرافية
| العنوان: |
THE APPLICATION OF SOCIAL ACCOUNTING TO ABSENTEEISM AND PERSONNEL TURNOVER. |
| المؤلفون: |
Jonson, Lars Christer1, Jönsson, Berth1, Svensson, Göran2 |
| المصدر: |
Accounting, Organizations & Society. Jul1978, Vol. 3 Issue 3/4, p261-268. 8p. |
| مصطلحات موضوعية: |
*JOB absenteeism, *ACCOUNTING, *PROBLEM employees, *INDUSTRIAL costs, *ECONOMIC impact, *WORK environment |
| مستخلص: |
This article focuses on the application of social accounting to absenteeism and personnel turnover. Companies have become increasingly aware of the effects of the increased levels of absenteeism and personnel turnover. Not only has this reinforced the need for measures to limit them but it has also stimulated some interest in estimating their impact on company costs. However, up until now there has been no comprehensive model which describes their total effects, including costs incurred outside as well as inside the company. At the company level, information on internal costs resulting from high absenteeism and turnover should influence the priority given to investments concerned with the working environment. The formulation of such problems stimulate the development of a social accounting model that could provide a preliminary account of certain of the economic and social effects resulting from personnel turnover and absenteeism. It was recognized that the availability of a wider range of information on the economic consequences of the social situation in the company could provide more comprehensive view of the company's cost structure. At the company level interest in social accounting focused on the possibility of calculating economic savings that might result from reductions in personnel turnover and absenteeism and on this basis, determining investment levels that could be justified on the basis of their favorable influence on social expenses. |
| قاعدة البيانات: |
Business Source Index |
