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
Objective Field:	Management
UTAS Author:	McManus, L (Professor Lisa McManus)
ID Code:	131815
Year Published:	2014
Web of Science® Times Cited:	17
Deposited By:	TSBE
Deposited On:	2019-04-08
Last Modified:	2019-06-28
Downloads:	0