Future Performance Trend Indicators: A Current Value Approach to Human Resources Accounting. Report III. Multivariate Predictions of Organizational Performance Across Time.
MICHIGAN UNIV ANN ARBOR INST FOR SOCIAL RESEARCH
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Multiple regression in a double cross-validated design was used to predict two performance measures total variable expense and absence rate by multi-month period in five industrial firms. The regressions do cross-validate, and produce multiple coefficients which display both concurrent and predictive effects, peaking 18 months to two years subsequent to the first wave of survey measurement. Some evidence of reciprocal causation occurs for absence rate. The human organization characteristics display remarkable constancy across the years separating WAves 1 and 2 of survey measurement. No evidence of curvilinearity was found. It is concluded that the value attribution steps, necessary for a current value human resource accounting system, may be safely attempted. Author
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