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Staff turnover costs: In search of accountability
journal contribution
posted on 2023-05-20, 02:34 authored by Guilding, C, Lamminmaki, D, McManus, LThe nature of staff turnover accounting procedures in a labour intensive context has been examined by conducting interviews with twenty eight managers in large three to five star hotels and two theme parks. It was found that the main staff turnover accountability procedures adopted involve monthly departmental reporting of staff turnover percentage levels and also the conduct of exit interviews. A degree of staff turnover costing was noted, although this practice was not extensively applied. Most interviewees supported the notion of allocating staff turnover costs to those operating departments experiencing the turnover. A muted form of this practice was observed in one hotel, however most interviewees had never contemplated or heard of the practice. Agency theory has been utilized as a framework for structuring a range of observed and potential staff turnover accountability relationships.
History
Publication title
International Journal of Hospitality ManagementVolume
36Pagination
231-243ISSN
0278-4319Department/School
TSBEPublisher
Pergamon PressPlace of publication
United KingdomRights statement
Copyright 2013 Elsevier Ltd.Repository Status
- Restricted