The advancement of human resource controlling in State Forests and the directions of its development
Purpose: The paper aims to identify the advancement of the human resource control-ling (human resource management control) concept in State Forests National Forests Holding (Pol. Lasy Państwowe – LP) and define the directions of its development and application.Methodology/approach: Triangulation of...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Rada Naukowa SKwP
2024-03-01
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| Series: | Zeszyty Teoretyczne Rachunkowości |
| Subjects: | |
| Online Access: | http://ztr.skwp.pl/gicid/01.3001.0054.4084 |
| _version_ | 1797221260430671872 |
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| author | Marta Nowak Beata Sadowska |
| author_facet | Marta Nowak Beata Sadowska |
| author_sort | Marta Nowak |
| collection | DOAJ |
| description | Purpose: The paper aims to identify the advancement of the human resource control-ling (human resource management control) concept in State Forests National Forests Holding (Pol. Lasy Państwowe – LP) and define the directions of its development and application.Methodology/approach: Triangulation of research methods and data was performed. Quantitative and qualitative approaches were used. Secondary sources were analyzed, quantitative primary research was conducted (survey method), and as a result of analyzing the observed phenomena, the results were synthesized. Guidelines for LP are presented (map of personnel controlling), and further research directions are indicated. Graphical presentations of data are used.Findings: The State Forests incur high administrative costs, particularly regarding human resource management costs. State Forests’ human resources are characterized by a unique character (forestry services). Human resource controlling is neither known nor used in State Forests, although some controlling tasks are performed. State Forests rarely analyze the employment structure or operational human resource budgets, and they rarely measure performance or analyze the indicators for human resource management policy. State Forests National Forests Holding is not currently ready to implement human resource controlling. Practical implications: We recommend: (1) Implementing human resource controlling in State Forests in a hierarchical and processual setting, (2) Creating the position of controller from the macro level (General Directorate of State Forests) to the micro level (Forest District). We have developed a general scheme for implementing human re-source controlling in a forest district that comprises five fundamental stages, which we explain briefly. We have developed our own map of the human resource-controlling implementation process.Originality/value: This is the first study in Poland on the status of implementing personnel controlling in LP, and it expands knowledge on the implementation of personnel controlling in non-profit public entities. Based on the identified gaps, our own model for implementing personnel controlling in LP is proposed. |
| first_indexed | 2024-04-24T13:02:36Z |
| format | Article |
| id | doaj.art-20e3a7610b514aa8a2243867546c8866 |
| institution | Directory Open Access Journal |
| issn | 1641-4381 2391-677X |
| language | English |
| last_indexed | 2024-04-24T13:02:36Z |
| publishDate | 2024-03-01 |
| publisher | Rada Naukowa SKwP |
| record_format | Article |
| series | Zeszyty Teoretyczne Rachunkowości |
| spelling | doaj.art-20e3a7610b514aa8a2243867546c88662024-04-05T09:39:44ZengRada Naukowa SKwPZeszyty Teoretyczne Rachunkowości1641-43812391-677X2024-03-01481294810.5604/01.3001.0054.408401.3001.0054.4084The advancement of human resource controlling in State Forests and the directions of its developmentMarta Nowak0Beata Sadowska1Uniwersytet Ekonomiczny we Wrocławiu Wydział Zarządzania Katedra Rachunku Kosztów, Zarządzania Podatkami i ControllinguUniwersytet Szczeciński Wydział Ekonomii, Finansów i Zarządzania Katedra RachunkowościPurpose: The paper aims to identify the advancement of the human resource control-ling (human resource management control) concept in State Forests National Forests Holding (Pol. Lasy Państwowe – LP) and define the directions of its development and application.Methodology/approach: Triangulation of research methods and data was performed. Quantitative and qualitative approaches were used. Secondary sources were analyzed, quantitative primary research was conducted (survey method), and as a result of analyzing the observed phenomena, the results were synthesized. Guidelines for LP are presented (map of personnel controlling), and further research directions are indicated. Graphical presentations of data are used.Findings: The State Forests incur high administrative costs, particularly regarding human resource management costs. State Forests’ human resources are characterized by a unique character (forestry services). Human resource controlling is neither known nor used in State Forests, although some controlling tasks are performed. State Forests rarely analyze the employment structure or operational human resource budgets, and they rarely measure performance or analyze the indicators for human resource management policy. State Forests National Forests Holding is not currently ready to implement human resource controlling. Practical implications: We recommend: (1) Implementing human resource controlling in State Forests in a hierarchical and processual setting, (2) Creating the position of controller from the macro level (General Directorate of State Forests) to the micro level (Forest District). We have developed a general scheme for implementing human re-source controlling in a forest district that comprises five fundamental stages, which we explain briefly. We have developed our own map of the human resource-controlling implementation process.Originality/value: This is the first study in Poland on the status of implementing personnel controlling in LP, and it expands knowledge on the implementation of personnel controlling in non-profit public entities. Based on the identified gaps, our own model for implementing personnel controlling in LP is proposed.http://ztr.skwp.pl/gicid/01.3001.0054.4084controlling/management controlhuman resource controlling/human resource controlState Forestshuman resourcesforest serviceforest district |
| spellingShingle | Marta Nowak Beata Sadowska The advancement of human resource controlling in State Forests and the directions of its development Zeszyty Teoretyczne Rachunkowości controlling/management control human resource controlling/human resource control State Forests human resources forest service forest district |
| title | The advancement of human resource controlling in State Forests and the directions of its development |
| title_full | The advancement of human resource controlling in State Forests and the directions of its development |
| title_fullStr | The advancement of human resource controlling in State Forests and the directions of its development |
| title_full_unstemmed | The advancement of human resource controlling in State Forests and the directions of its development |
| title_short | The advancement of human resource controlling in State Forests and the directions of its development |
| title_sort | advancement of human resource controlling in state forests and the directions of its development |
| topic | controlling/management control human resource controlling/human resource control State Forests human resources forest service forest district |
| url | http://ztr.skwp.pl/gicid/01.3001.0054.4084 |
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