Does consolidated HR Operations make the HRBP job more useful?
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This study examines the impact of consolidated HR operations on the effectiveness of HR business partners and their role in organizations. It explores the need for strategic HR reform, the competencies required for HR professionals, and the transition from centralized to decentralized HR operating models. The study also highlights the importance of technology in HR operations.
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Research Interest
Does consolidated HR Operations make the HRBP job more useful?
Abstract
As a result of organizational transformation over the past decade, companies have changed
their operating models, which has impacted the way HR manages their functions. HR
professionals are evolving to be more strategic. The documents discuss how an organization's
centralized HR operating model needs to change and the role of HR business partners. HR
professionals are interviewed as part of the data collection process. Focus group discussions
are recorded to ensure the accuracy of the information. In addition to reviewing HR
documents that outline the organization's current policies, procedures, and work processes,
observations will be made in real work situations.
Article Review Summaries
Below is a list of the articles I picked to evaluate. These articles advance the body of knowledge
in the area of human resources.
Author Name Article Title Date
Published
Goh Chin Fei & Choi Sang
Long
The Relationship between HR Competencies and
Organizational Performance in the Banking
Sector in Nigeria
(2018)
Laine, P., Stenvall, J., &
Tuominen, H.
A strategic role for HR: is it a competence
issue? Nordic Journal of Business
(2017)
Ruddle, I. Understanding the New HR Services Operating
Models. Workforce Solutions Review
(2016)
McCracken, M., O’Kane, P.,
Brown, T. C., & McCrory,
M.
Human resource business partner lifecycle
model: exploring how the relationship between
HRBPs and their line manager partners evolves
(2017)
Kieran, S. Book review on HR from the outside in: Six
competencies for the future of human resources
(2018)
Does consolidated HR Operations make the HRBP job more useful?
Abstract
As a result of organizational transformation over the past decade, companies have changed
their operating models, which has impacted the way HR manages their functions. HR
professionals are evolving to be more strategic. The documents discuss how an organization's
centralized HR operating model needs to change and the role of HR business partners. HR
professionals are interviewed as part of the data collection process. Focus group discussions
are recorded to ensure the accuracy of the information. In addition to reviewing HR
documents that outline the organization's current policies, procedures, and work processes,
observations will be made in real work situations.
Article Review Summaries
Below is a list of the articles I picked to evaluate. These articles advance the body of knowledge
in the area of human resources.
Author Name Article Title Date
Published
Goh Chin Fei & Choi Sang
Long
The Relationship between HR Competencies and
Organizational Performance in the Banking
Sector in Nigeria
(2018)
Laine, P., Stenvall, J., &
Tuominen, H.
A strategic role for HR: is it a competence
issue? Nordic Journal of Business
(2017)
Ruddle, I. Understanding the New HR Services Operating
Models. Workforce Solutions Review
(2016)
McCracken, M., O’Kane, P.,
Brown, T. C., & McCrory,
M.
Human resource business partner lifecycle
model: exploring how the relationship between
HRBPs and their line manager partners evolves
(2017)
Kieran, S. Book review on HR from the outside in: Six
competencies for the future of human resources
(2018)
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Chowdhury, M. F. Coding, sorting and sifting of qualitative data
analysis: debates and discussion. Quality &
Quantity
(2015)
Cravens, K., Oliver,
E., Oishi, S., & Stewart, J.
Workplace culture mediates performance
appraisal effectiveness and employee outcomes:
A study in a retail setting.
(2015)
Shradha Gupta & Vijaya
Sunder M
Lean services: a systematic review (2018)
Isaksson, A., & Lantz, B. Outsourcing strategies and their impact on
financial performance in small manufacturing
firms in Sweden
(2015).
Okeke-Ezeanyanwu, J. A. Impact of Outsourcing on Organizational
Productivity in Private and Public Sector
Organizations
(2017).
analysis: debates and discussion. Quality &
Quantity
(2015)
Cravens, K., Oliver,
E., Oishi, S., & Stewart, J.
Workplace culture mediates performance
appraisal effectiveness and employee outcomes:
A study in a retail setting.
(2015)
Shradha Gupta & Vijaya
Sunder M
Lean services: a systematic review (2018)
Isaksson, A., & Lantz, B. Outsourcing strategies and their impact on
financial performance in small manufacturing
firms in Sweden
(2015).
Okeke-Ezeanyanwu, J. A. Impact of Outsourcing on Organizational
Productivity in Private and Public Sector
Organizations
(2017).
Part One: Statement of Problem
In their book review, Goh Chin Fei & Choi Sang Long (2018) list the six fundamental
competences of an HR professional as being a strategic positioner, capacity builder,
innovator and integrator, technology advocate, change advocate, and credible activist. The
article addresses the organization of human resources and its function in Petrofac, an oil and
gas corporation with operations in the Middle East, India, Saudi Arabia, and Malaysia.. The
business has been around for 37 years and employs over 12,000 people. Due to project delays
and falling oil prices, Petrofac had to adjust its business strategy and restructure its staff. All
operations saw headcount reductions as a result of the adjustment. (Petrofac, 2019).
Due to its administrative and non-core responsibilities, Petrofac's HR department is
considered transactional, rather than a more transformative and strategic department with
associated corporate initiatives. The company is divided into six divisions, each with a
national headquarters and offices around the world, backed by human resources. Bringing
together key people from different HR departments in order to restructure the organization
and encourage collaboration among business partners is a daunting task.
Understanding the new model, defining the role of an HR business partner, and
elevating the value of this role to their business initiatives are some of the themes explored in
this study. Outsourcing and downsizing requirements are being investigated.
Statement of Purpose
Examining the effectiveness of the HR business partner function is the purpose of this study.
How important is it for the company to focus on the tasks or achievable activities that this
role can accomplish? If the position has a competitive advantage, it must be clear.
In their book review, Goh Chin Fei & Choi Sang Long (2018) list the six fundamental
competences of an HR professional as being a strategic positioner, capacity builder,
innovator and integrator, technology advocate, change advocate, and credible activist. The
article addresses the organization of human resources and its function in Petrofac, an oil and
gas corporation with operations in the Middle East, India, Saudi Arabia, and Malaysia.. The
business has been around for 37 years and employs over 12,000 people. Due to project delays
and falling oil prices, Petrofac had to adjust its business strategy and restructure its staff. All
operations saw headcount reductions as a result of the adjustment. (Petrofac, 2019).
Due to its administrative and non-core responsibilities, Petrofac's HR department is
considered transactional, rather than a more transformative and strategic department with
associated corporate initiatives. The company is divided into six divisions, each with a
national headquarters and offices around the world, backed by human resources. Bringing
together key people from different HR departments in order to restructure the organization
and encourage collaboration among business partners is a daunting task.
Understanding the new model, defining the role of an HR business partner, and
elevating the value of this role to their business initiatives are some of the themes explored in
this study. Outsourcing and downsizing requirements are being investigated.
Statement of Purpose
Examining the effectiveness of the HR business partner function is the purpose of this study.
How important is it for the company to focus on the tasks or achievable activities that this
role can accomplish? If the position has a competitive advantage, it must be clear.
Ruddle (2016) contends that HR reform needs to be more strategic, in line with corporate
objectives, and with the economy in mind.. Cravens, K., Oliver, E., Oishi, S., & Stewart, J.
(2015) in their findings suggest that competency models fail to link strategy to business
performance.
Part Two: Literature Review
In the HR operating model, the roles, capabilities and processes that exist in the
organizational structure are more important than just considering the HR structure. The
authors of management talk about what the function of human resources will be in the future
as we move towards globalization and technological improvement.. According to Kieran
(2018), the role of HR in business operations has shifted from purely functional to more
strategic. Strategic Positioner, Credible Activist, Change Champion, HR Innovator and
Integrator, Capability Builder and Technology Enabler are the six essential competencies she
defines for HR roles.
The research proposal shows that over time, companies have either adopted one of
two operating models or shifted their operating model from centralized to decentralized.
Regardless of the operating model, the primary goal is to assess how well HR is doing in
understanding the organization's business plan and driving improvement. The literature
reviews the transition from lean organization to business model reengineering. Technology
leads to the strategic positioning of HR. In a centralized HR paradigm, the role of a strategic
HR business partner is examined in this review
Shradha Gupta & Vijaya Sunder M (2018) contend that Lean organizations strive to
objectives, and with the economy in mind.. Cravens, K., Oliver, E., Oishi, S., & Stewart, J.
(2015) in their findings suggest that competency models fail to link strategy to business
performance.
Part Two: Literature Review
In the HR operating model, the roles, capabilities and processes that exist in the
organizational structure are more important than just considering the HR structure. The
authors of management talk about what the function of human resources will be in the future
as we move towards globalization and technological improvement.. According to Kieran
(2018), the role of HR in business operations has shifted from purely functional to more
strategic. Strategic Positioner, Credible Activist, Change Champion, HR Innovator and
Integrator, Capability Builder and Technology Enabler are the six essential competencies she
defines for HR roles.
The research proposal shows that over time, companies have either adopted one of
two operating models or shifted their operating model from centralized to decentralized.
Regardless of the operating model, the primary goal is to assess how well HR is doing in
understanding the organization's business plan and driving improvement. The literature
reviews the transition from lean organization to business model reengineering. Technology
leads to the strategic positioning of HR. In a centralized HR paradigm, the role of a strategic
HR business partner is examined in this review
Shradha Gupta & Vijaya Sunder M (2018) contend that Lean organizations strive to
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provide services and products at the lowest cost, with a focus on increasing efficiency and
eliminating value-added activities to increase speed and productivity, and to facilitate cross-
process improvement of processes. The choice of HR approach must be based on cost,
creativity, efficiency and effectiveness, not technical quality. The link between lean
management programs and HR practices informs the design of HR models.
Armstrong (2016) states that Human Resource Management is the name that was
once known as it is now. Knowledge of behavioral sciences, strategic management, industrial
relations, and human capital management form the foundation of the human resource
structure. In a company, human performance is often understood. A more comprehensive
concept of professional partnership alignment takes into account people's talents, energy,
physical and mental health, intelligence, personality, and motivation. The decisions of these
models are influenced by many variables. Most decentralized systems are responsible for
distributing resources and services.
Siggelkow & Levinthal (2003) contends that decisions are made in a decentralized
manner by departments rather than in a centralized model across the organization. Different
combinations of organizational systems can cause different types of problems. The business
units of a company are interconnected.
Meyer & Hammerschmid (2010) indicate that Being able to strike a balance between
the two can be difficult. Determining whether line managers should have more discretion in
executive decision-making, or whether the breadth of decision-making authority should
adjust as company needs change is critical. To benefit and protect employees, a centralized
HR system defines the possibility of impartial decision-making. Centralized HR procedures
eliminating value-added activities to increase speed and productivity, and to facilitate cross-
process improvement of processes. The choice of HR approach must be based on cost,
creativity, efficiency and effectiveness, not technical quality. The link between lean
management programs and HR practices informs the design of HR models.
Armstrong (2016) states that Human Resource Management is the name that was
once known as it is now. Knowledge of behavioral sciences, strategic management, industrial
relations, and human capital management form the foundation of the human resource
structure. In a company, human performance is often understood. A more comprehensive
concept of professional partnership alignment takes into account people's talents, energy,
physical and mental health, intelligence, personality, and motivation. The decisions of these
models are influenced by many variables. Most decentralized systems are responsible for
distributing resources and services.
Siggelkow & Levinthal (2003) contends that decisions are made in a decentralized
manner by departments rather than in a centralized model across the organization. Different
combinations of organizational systems can cause different types of problems. The business
units of a company are interconnected.
Meyer & Hammerschmid (2010) indicate that Being able to strike a balance between
the two can be difficult. Determining whether line managers should have more discretion in
executive decision-making, or whether the breadth of decision-making authority should
adjust as company needs change is critical. To benefit and protect employees, a centralized
HR system defines the possibility of impartial decision-making. Centralized HR procedures
encourage fair and equal treatment of workers and improve service delivery.
Tessema, & Ngoma (2009) contends that in Organizations have embraced ways to
implement HR functions in a free market economy. Most countries do not want to shift their
models to decentralization, which is controversial when discussing how comprehensive the
HR function should be. When choosing between centralized and decentralized architectures,
there are several possibilities. Many businesses are trying to organize their HR operations.
Shared services include general recruitment and human resource management. Most
shared service models rely on enhancing the customer's experience. Centralized and
decentralized architectures with shared services centralize operations and resources by
decentralizing control over business units, known as shared services.
Headquarters will have full control of HR operations under a centralized approach,
with a focus on strategic alignment and cost control. Service provisioning is inefficient as
business units have complete control over HR activities. Through shared services, the
relationship between consumers and suppliers is stronger in terms of price and quality.
Su, Akkiraju, Nayak & Goodwin (2009) state that the shared services concept offers a
more creative way to improve business efficiency and efficiency. In the shared services
paradigm, high-volume, routine, and transactional operations require expertise and planning.
Over-standardization, complexity, uneven power, and unclear service responsibilities are
issues associated with implementing this program.. Isaksson, A., & Lantz, B. (2015). Analyze
that Corporate restructuring has increased corporate service outsourcing and offshoring. Due
to technological advancements, a more comprehensive analysis of operations has been
generated.
Tessema, & Ngoma (2009) contends that in Organizations have embraced ways to
implement HR functions in a free market economy. Most countries do not want to shift their
models to decentralization, which is controversial when discussing how comprehensive the
HR function should be. When choosing between centralized and decentralized architectures,
there are several possibilities. Many businesses are trying to organize their HR operations.
Shared services include general recruitment and human resource management. Most
shared service models rely on enhancing the customer's experience. Centralized and
decentralized architectures with shared services centralize operations and resources by
decentralizing control over business units, known as shared services.
Headquarters will have full control of HR operations under a centralized approach,
with a focus on strategic alignment and cost control. Service provisioning is inefficient as
business units have complete control over HR activities. Through shared services, the
relationship between consumers and suppliers is stronger in terms of price and quality.
Su, Akkiraju, Nayak & Goodwin (2009) state that the shared services concept offers a
more creative way to improve business efficiency and efficiency. In the shared services
paradigm, high-volume, routine, and transactional operations require expertise and planning.
Over-standardization, complexity, uneven power, and unclear service responsibilities are
issues associated with implementing this program.. Isaksson, A., & Lantz, B. (2015). Analyze
that Corporate restructuring has increased corporate service outsourcing and offshoring. Due
to technological advancements, a more comprehensive analysis of operations has been
generated.
Martin & Reddington (2010) consider that Integrating technology into HR operations
supports functional alignment with company strategy. E-learning modules provide people
around the world with cheap or free learning options. e-HR illustrates how personalized
service can replace personal relationships. HR practitioners now have more possibilities to
solve more strategic problems. HRIS is an invaluable tool for processing payroll, conducting
low-cost annual and semi-annual performance management cycles, and hiring new
employees.
Reddick (2009)contends that using HRIS provides benefits such as improving
operational efficiency and reducing the administrative burden on HR staff, improving
timeliness and service levels for employees and executives, and realigning employee
activities for flexibility in skills, competencies, and programs offered. With the restructuring
of business models and the changing nature of emerging markets, HR professionals are no
longer problem solvers, but consultants and change agents.
Laine, Stenvall & Tuominen (2017) HR positions have been strengthened through
strategic changes to the business model. Organizations have adapted their business partner
model in several areas, including centers of excellence, business partners, and strategic
partners. Strategic partners focus on human capital, organizational skills, and overall
company strategy, while business partners work with business units to focus on people
management and the implementation of business strategies.
McCracken, O’Kane, Brown, & McCrory (2017) Examines the core of the HR
supports functional alignment with company strategy. E-learning modules provide people
around the world with cheap or free learning options. e-HR illustrates how personalized
service can replace personal relationships. HR practitioners now have more possibilities to
solve more strategic problems. HRIS is an invaluable tool for processing payroll, conducting
low-cost annual and semi-annual performance management cycles, and hiring new
employees.
Reddick (2009)contends that using HRIS provides benefits such as improving
operational efficiency and reducing the administrative burden on HR staff, improving
timeliness and service levels for employees and executives, and realigning employee
activities for flexibility in skills, competencies, and programs offered. With the restructuring
of business models and the changing nature of emerging markets, HR professionals are no
longer problem solvers, but consultants and change agents.
Laine, Stenvall & Tuominen (2017) HR positions have been strengthened through
strategic changes to the business model. Organizations have adapted their business partner
model in several areas, including centers of excellence, business partners, and strategic
partners. Strategic partners focus on human capital, organizational skills, and overall
company strategy, while business partners work with business units to focus on people
management and the implementation of business strategies.
McCracken, O’Kane, Brown, & McCrory (2017) Examines the core of the HR
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business partner approach and recommends taking the cultural game into account when
implementing the approach. HR business partners are strategic positioners. They must be
credible activists with the ability to build bonds of trust and excellent communication skills.
HR business partners are seen as change agents who overcome resistance as business models
evolve. You need innovation and integration to impact your bottom line, as well as
technology enablers with networking, communications, and HR analytics capabilities.
Ulrich & Brockbank (2009) contends that HR business partners are seen as change
agents driving resistance due to changes in company models. Innovation, integration, and
technology evangelists with networking, communication, and HR analytics capabilities are
all necessary to impact business outcomes. McCracken & Heaton (2012) Line managers
believe that HR's primary responsibility is not to embrace the new paradigm, but to get the
business out of the way. The concept of the HR business partner model emphasizes the
professional aspect of the role. According to research, direction may be less responsive than
HR in some transactional activities. Most of the findings of this study support the possibility
of using a centralized model for the HRBP approach, with shared service units handling
administrative responsibilities. Human resources, considered later, are one of the main
components of entrepreneurship. To understand how HR affects business perspectives, senior
executives and line managers must abandon their old view of HR as administrative or
transactional and embrace them as important contributors
Concluding Thoughts
In all studies, expanding the sample size is the best way to make the study better.
Longitudinal reporting of data requires more research. Teachers will gain a deeper
implementing the approach. HR business partners are strategic positioners. They must be
credible activists with the ability to build bonds of trust and excellent communication skills.
HR business partners are seen as change agents who overcome resistance as business models
evolve. You need innovation and integration to impact your bottom line, as well as
technology enablers with networking, communications, and HR analytics capabilities.
Ulrich & Brockbank (2009) contends that HR business partners are seen as change
agents driving resistance due to changes in company models. Innovation, integration, and
technology evangelists with networking, communication, and HR analytics capabilities are
all necessary to impact business outcomes. McCracken & Heaton (2012) Line managers
believe that HR's primary responsibility is not to embrace the new paradigm, but to get the
business out of the way. The concept of the HR business partner model emphasizes the
professional aspect of the role. According to research, direction may be less responsive than
HR in some transactional activities. Most of the findings of this study support the possibility
of using a centralized model for the HRBP approach, with shared service units handling
administrative responsibilities. Human resources, considered later, are one of the main
components of entrepreneurship. To understand how HR affects business perspectives, senior
executives and line managers must abandon their old view of HR as administrative or
transactional and embrace them as important contributors
Concluding Thoughts
In all studies, expanding the sample size is the best way to make the study better.
Longitudinal reporting of data requires more research. Teachers will gain a deeper
understanding of changing cultural issues. If the sample size is larger, the results will be more
accurate. There are many more studies on various biases. Learning not to affect education can
provide objective insights into enhancing education.
References
Armstrong, M. (2016). Armstrong’s handbook of strategic human resource management
(Vol.Sixth ed.). London, United Kingdom: Kogan Page.
Chowdhury, M. F. (2015). Coding, sorting and sifting of qualitative data analysis: debates
and discussion. Quality & Quantity, 49(3), 1135-1143.
Cravens, K., Oliver, E., Oishi, S., & Stewart, J. (2015). Workplace culture mediates
performance appraisal effectiveness and employee outcomes: A study in a retail setting.
Journal of Management Accounting Research, 27, 1-34.
Isaksson, A., & Lantz, B. (2015). Outsourcing strategies and their impact on financial
performance in small manufacturing firms in Sweden. The International Journal of Business
and Finance Research,9(4), 11-20.
accurate. There are many more studies on various biases. Learning not to affect education can
provide objective insights into enhancing education.
References
Armstrong, M. (2016). Armstrong’s handbook of strategic human resource management
(Vol.Sixth ed.). London, United Kingdom: Kogan Page.
Chowdhury, M. F. (2015). Coding, sorting and sifting of qualitative data analysis: debates
and discussion. Quality & Quantity, 49(3), 1135-1143.
Cravens, K., Oliver, E., Oishi, S., & Stewart, J. (2015). Workplace culture mediates
performance appraisal effectiveness and employee outcomes: A study in a retail setting.
Journal of Management Accounting Research, 27, 1-34.
Isaksson, A., & Lantz, B. (2015). Outsourcing strategies and their impact on financial
performance in small manufacturing firms in Sweden. The International Journal of Business
and Finance Research,9(4), 11-20.
Kieran, S. (2018). Book review on HR from the outside in: Six competencies for the future of
human resources: Dave Ulrich, Jon Younger, Wayne Brockbank and Mike Ulrich
New York: McGraw Hill, 2012. Irish Journal of Management, 37(1), 31–34.
Laine, P., Stenvall, J., & Tuominen, H. (2017). A strategic role for HR: is it a
competence issue? Nordic Journal of Business, 66(1), 29–48.
McCracken, M., O’Kane, P., Brown, T. C., & McCrory, M. (2017). Human resource business
partner lifecycle model: exploring how the relationship between HRBPs and their line
manager partners evolves. Human Resource Management Journal, 27(1), 58–74.
Meyer, R. E., & Hammerschmid, G. (2010). The degree of decentralization and individual
decision making in central government human resource management: A European
comparative perspective. Public Administration, 88(2), 455–478.
Okeke-Ezeanyanwu, J. A. (2017). Impact of Outsourcing on Organizational Productivity in
Private and Public Sector Organizations in Anambra State. African Journal of Education,
Science and Technology, 3(4), 112-116.
Petrofac (n.d.). About us. Retrieved January 28, 2019, from,
https://www.petrofac.com/en-
Qu, S. Q., & Dumay, J. (2011). The qualitative research interview. Qualitative Research in
Accounting & Management, 8(3), 238-264.
Reddick, C. G. (2009). Human resources information systems in Texas city governments:
Scope and perception of its effectiveness. Public Personnel Management, 38(4), 19–
34.
Ruddle, I. (2016). Understanding the New HR Services Operating Models. Workforce
human resources: Dave Ulrich, Jon Younger, Wayne Brockbank and Mike Ulrich
New York: McGraw Hill, 2012. Irish Journal of Management, 37(1), 31–34.
Laine, P., Stenvall, J., & Tuominen, H. (2017). A strategic role for HR: is it a
competence issue? Nordic Journal of Business, 66(1), 29–48.
McCracken, M., O’Kane, P., Brown, T. C., & McCrory, M. (2017). Human resource business
partner lifecycle model: exploring how the relationship between HRBPs and their line
manager partners evolves. Human Resource Management Journal, 27(1), 58–74.
Meyer, R. E., & Hammerschmid, G. (2010). The degree of decentralization and individual
decision making in central government human resource management: A European
comparative perspective. Public Administration, 88(2), 455–478.
Okeke-Ezeanyanwu, J. A. (2017). Impact of Outsourcing on Organizational Productivity in
Private and Public Sector Organizations in Anambra State. African Journal of Education,
Science and Technology, 3(4), 112-116.
Petrofac (n.d.). About us. Retrieved January 28, 2019, from,
https://www.petrofac.com/en-
Qu, S. Q., & Dumay, J. (2011). The qualitative research interview. Qualitative Research in
Accounting & Management, 8(3), 238-264.
Reddick, C. G. (2009). Human resources information systems in Texas city governments:
Scope and perception of its effectiveness. Public Personnel Management, 38(4), 19–
34.
Ruddle, I. (2016). Understanding the New HR Services Operating Models. Workforce
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Solutions Review, 7(1), 4–7.
Sai, M. G., & Sayee, M. R. (2015). Book Review: Dave Ulrich, Jon Younger, Wayne
Brockbank and Mike Ulrich, HR from the Outside In: Six Competencies for the Future
of Human Resources. Vision (09722629), 19(2), 180–182.
Shradha Gupta & Vijaya Sunder M (2015). Lean services: a systematic review, International
Journal of Productivity and Performance Management,
https://www.researchgate.net/publication/309041967
Su, N., Akkiraju, R., Nayak, N., & Goodwin, R. (2009). Shared services transformation:
Conceptualization and valuation from the perspective of real options. Decision
Sciences, 40(3),
Sai, M. G., & Sayee, M. R. (2015). Book Review: Dave Ulrich, Jon Younger, Wayne
Brockbank and Mike Ulrich, HR from the Outside In: Six Competencies for the Future
of Human Resources. Vision (09722629), 19(2), 180–182.
Shradha Gupta & Vijaya Sunder M (2015). Lean services: a systematic review, International
Journal of Productivity and Performance Management,
https://www.researchgate.net/publication/309041967
Su, N., Akkiraju, R., Nayak, N., & Goodwin, R. (2009). Shared services transformation:
Conceptualization and valuation from the perspective of real options. Decision
Sciences, 40(3),
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