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Staff turnover costs: In search of accountability
Guilding, C and Lamminmaki, D and McManus, L, Staff turnover costs: In search of accountability, International Journal of Hospitality Management, 36 pp. 231-243. ISSN 0278-4319 (2014) [Refereed Article]
Copyright 2013 Elsevier Ltd.
The 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.
|Item Type:||Refereed Article|
|Keywords:||hotel staff turnover costs, cost allocation, exit interviews|
|Research Division:||Commerce, Management, Tourism and Services|
|Research Group:||Human resources and industrial relations|
|Research Field:||Human resources management|
|Objective Division:||Economic Framework|
|Objective Group:||Management and productivity|
|UTAS Author:||McManus, L (Professor Lisa McManus)|
|Web of Science® Times Cited:||17|
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