Human Resource
Information System
NOTES
Self-Instructional
Material 169
Designing a modern HRIS
The steps involved in the development of a sound HRIS are as follows:
Preliminary systems analysis: It involves definition of the problem,
specification of objectives and operational needs, constraints affecting the
system, making feasibility study and submission of the report.
Systems design: Alternatives to meet the objectives are described and
evaluated. The requirements of the chosen alternatives are specified and its
effects on people are estimated.
Systems engineering:The study of engineering components and their
cost- effectiveness is made. This study will help the top management to
make the right choice.
Systems testing and implementation: The HRIS along with its
subsystems should be installed and tested.
Systems monitoring and evaluation:The performance of the system is
measured and evaluated so that modifications may be done to solve the
human problems in systems design and control.
Check Your Progress
1. Define human resource information system.
2. List the objectives of HRIS.
14.3 HUMAN RESOURCE ACCOUNTING:
OBJECTIVES, SCOPE AND IMPORTANCE
The AmericanAccounting Society Committee on Human Resource Accounting
defines human resources accounting as the process of identifying and measuring
data about human resources and communicating this information to interested
parties.
Flamhoitz defines HRA as ‘accounting for people as an organizational
resource’. It involves measuring the costs incurred by organizations to recruit,
select, hire, train and develop human assets. It also involves measuring the economic
value of people to the organization.
According to Woodruff Jr, Vice-President of R.G Barry Corporation,
‘Human resource accounting is an attempt to identify and report investments made
in human resources of an organization that are presently not accounted for in
conventional accounting practice. Basically it is an information system that tells the
management what changes over time are occurring to the human resources of the
business.’
Stephen Knauf defines HRA as ‘The measurement and quantification of
human organizational inputs such as recruiting experience and commitment.’
