“HRM &
OrgDev”
Introduction
Dipl.-Ing. Johannes GÖLLNER, MSc
Masaryk University, Brno, CZ
February, 21st, 2020, 10:00–15:30
TASK 3: Description Input
All measures designed to ensure the correct conduct of
a company, its management and supervisory bodies
and its employees.
CORPORATE COMPLIANCE
2
Source: Copyright by GÖLLNER,
LV Risikomanagement I, BOKU Wien, 2012
The main task of the Board / CEO is to ensure that:
- organizational measures, training (competence
development) and controls and
- the correct conduct of the company and its
employees
is ensured.
The company should be protected from claims for
damages and judicial and administrative authorities
penalties.
3
KNOWLEDGE/RISKPRODUCT
Relation
(FC, SC, HC, RC)
SCENARIO
Development
MONITORING
(Controlling)
ORGANISATIONAL
OPERATION
General Process-Logic of an Organisation
Source: Goellner
competence profiling: each Human Being
can be described and analysed by those
5 competences:
1. social competences
2. personal competences
3. professional competences
4. technique competences
5. leadership competences
for instance:
 Prof. Eduard E. Lawler III, USA, Development: Human-CapitalMeasurement
1970-1980 as well as political implications for enterprises,
shareholder and state,
 Prof. David P. Norton, USA, developed Balanced Scorcard under the
criteria of measurement of Intangible Assets,
 The book: „Humanvermögensrechnung“ von Dr. Herbert Schmidt im Jahr
1974 and
 Flamholt´s Buch: Human Resource Accounting, published 1974,
 Introduction of Human Resource Accounting (HRA) at Barry
Corporation, USA,1972,
 HC-Measurements at the enterprise SKANDIA (Skandia Navigator)
 HYPO-BANK, Germany, Realisation of the Human-Capital-Measurements
via Employee-Value-Index (EVI) 1990,
 Buck Consultants of Mellon Financial: Development of a EVi-Expected Value
of the individual (EVi represents the value of a individual for the
organisation as minimum of the expected partitional contribution to the profit
of the organisation)
 Intellectual Capital Report (Wissensbilanz) of the Austrian Research Centers
ARC (2003)
 Intellectual Capital Report-Act (Wissensbilanz) for Austrian Public
Universities (2004)
Human Capital – Measurement: Ideas
 Input Models: value of the HC = in
employee invested sum of money
 Output Models: value of the HC = from
employee earned profits
 Comparison Value Models: value of the
HC = difference between at the
employment market potentially
achievable value and the transacted
investments
 Indicator Models:
 often only listings of indices
 mostly approximations
HC-Human Capital – 4 Models for Measuring HC
Measurement Schemes of 4 HC-models:
1. Input Models:
 HumanAssetWorth (Mayos 2001)
 Value Added Intellectual Coefficient (Public
1998/2000)
2. Output Models:
 Accounting for the Future (Nash 2003)
 Calculated intangible Value (NCI Research,
Stewart 1997)
 Human Capital Pricing Model (Bender/Röhling 2001)
 ROI on Human Capital (Fitzenz 200)
 Knowledge Capital Scoreboard
(Lev/Bothwell 2001)
 EVi - (expected value of the individual) (Buck
Consultants)
3. Comparison Value Models:
 Excellence Modell (EFQM) (European Foundation for Quality
Management, Brüssel)
 Global Human Resources Survey Report
(PriceWaterhouseCooper,
2003)
 TRI*M Index (NFO Infratest)
 Overall Human Capital Index (Watson Wyatt)
 Ranking: Attractive Employer (Hewitt 2001)
 Value Creation Index (Cap Gemini Ernst & Young,
1997/2000)
 CIPD Framework (Scarborough/Chartered
Institute of Personnel&
Development 2003)
 Intellectual Capital Ranking (Edvinsson2000)
 Human Capital Value (Human-Capital-Club e.V.
Munich, Ge, 2003)
 Intellectual Capital Audit (Brooking 2000)
Measurement Schemes of 4 HC-models:
4. Indicator Models:
 Intangible Assets Monitor (Sveiby 1986/87)
Skandia Navigator (Edvinsson 1991)
 Intellectual Capital Navigator (Stewart 1995)
 Human Resource Scorecard
(Becker/Huselid/Ulrich 2001)
 Human Capital Indicator (Mercer 2001)
 Werttreiber-Modell (Wucknitz 2002)
(value driver-Model)
Measurement Schemes of 4 HC-models:
Scandia Navigator: Concept
Contact:
Dipl.-Ing. Johannes GOELLNER, MSc
email: johannes.goellner@meinesteuerberatung.at
1030 Vienna, Marxergasse 13/10, Austria
mobil: +43-(0)650-22529991
Thank you for your attention.
Questions ?