Laurie Hunter

Customer‐supplier relations and the diffusion of employee relations changes

Describes the utility of supply chain partnerships as a mechanism for the diffusion of change in employee relations. Uses case study and survey evidence to explain the means by which this can be achieved. Examines data relating to both customer and supplier organizations in the manufacturing sector. Concludes that the customer‐supplier relationship can act as an agent of change in human resource management, particularly as they do not need to be artificially created, and can reach “peripheral” as well as “core” firms. Suggests that the local economic development agencies may be able to encourage the formation of networks of organizations in a particular industry and promote the spread of innovations in employee relations in this way.

Models of Customer-Supplier Relations

In building relationships, how deeply do customers look into the internal activities of suppliers?

Accounting for Expenditure on Intangibles

In search of a unifying measurement feature on which to base a more systematic and potentially comprehensive analysis of intangibles, this paper first analyses the economic and accounting properties of intangibles, and second, empirically evaluates managerial practices for measuring and analysing expenditure on intangibles. We present evidence from a survey of 614 large Australian firms that suggests gaps in the extent with which firms plan, monitor, record, analyse, and report on intangibles. Third, we evaluate the implications of our analysis and survey for accounting practice. Our evidence suggests GAAP has a role to provide guidance that helps firms identify and classify their expenditure on intangibles in ways that elucidate the strategic implications of the different types of intangibles for future output. A secondary step for accountants, after identifying and classifying the expenditure on intangibles, is to apply a capitalization test to distinguish expenses from assets. The current asymmetric treatment of expenditure on purchased versus internally generated intangibles is not supportable on economic grounds. However, economists identify weak property rights as a major cause of uncertainty associated with the outcomes from expenditure on intangibles, suggesting verifiable property rights is a unifying measurement feature on which to base a capitalization test for intangible assets.

Police Pay and Bargaining in the UK, 1978–2000

Police pay and conditions in the UK are governed by a unique mechanism, the Police Negotiating Board. This paper reviews the circumstances in which it was set up and examines the outcomes, relative to other public service workers, over the first twenty years of its operation. Recent developments highlight the role of ministerial intervention and raise questions about the relationship between the PNB negotiating system and working practice at police force level.

Human Resources and Total Quality Management

The growing interest in total quality management programmes is well‐known, although there is some concern that such programmes have, in practice, paid only limited attention to human resource management issues. Uses the findings of a primary case study and two secondary case studies to examine this particular proposition. The basic findings indicate that both the introduction and the operation of total quality management programmes require a consistent management approach, with particular effort being given to making complementary changes in related human resource management practices.

TQM, Customer/Supplier Relations and Human Resource Management

Examines a Japanese‐owned customer organization in Britain which has adopted Kaizen (continuous improvement) programmes in order to discover what effect this has had on the internal organization of its suppliers. With a particular interest in HRM and workforce training, uses a questionnaire and case studies to illuminate the changes made in supplier organizations and the mechanisms which support these developments. The evidence suggests that 63 per cent of supplier organizations studied have made changes, with the leading changes being made in the areas of quality management and workforce training as they have become more open to examination by the customer organization and with the increased emphasis on quality. Concludes that increasing adoption of Kaizen or TQM by customer organizations has implications for personnel and HRM functions in supplier organizations, and that the traditionally self‐contained boundaries of companies will become less rigid.

Comments on E. James and E. Neuberger

This I found to be a rewarding and well-constructed paper which was convincing in its basic analysis. It draws on the theory of non-profit organisations and on the theory of self-managed firms to illuminate the behaviour of the university department. In so doing it answers a number of questions about departmental behaviour that may appear puzzling on a preliminary analysis. It also might provide useful insights for a university administrator anxious to know how best to modify departmental actions in desired directions.