Uso de indicadores financieros para evaluar el impacto de las Prácticas de Alta Implicación (Use of financial indicators to evaluate the impact of High Involvement Work Practices)

Abstract

[EN] (The High Involvement Work Practices (or High Performance Work Practices) are a set of human resource management practices that act synergistically to improve organizational efficiency, creating work conditions that increase the satisfaction of the employee, encourage them to link with the Organization and to better carry out its tasks (Huselid, 1995). On the basis of this approach, and applying a purely instrumental point of view, many researchers have raised the following question: There is relationship between the implementation of the High Involvement Work Practices and firm performance?. The meta-analysis done by Combs (2006) provides consistent evidence of this relationship, after evaluating the results of 92 researches in this regard. Framed in this approach, the aim of this paper is double: 1. To identify what indicators have been used in the last decade to evaluate the relationship between the High Involvement Work Practices and firm performance. 2. To identify, in the case of the use of financial indicators, which are the most commonly used.

[ES] Las Prácticas de Alta Implicación o Rendimiento (en inglés HIWP o HPWP) son un grupo de prácticas de gestión de recursos humanos que actúan sinérgicamente y mejoran la eficiencia organizativa al crear condiciones laborales que incrementan la satisfacción del trabajador, le incentivan a vincularse con la organización y a desempeñar mejor sus tareas (Huselid, 1995) Partiendo de este planteamiento, y aplicando un punto de vista puramente instrumental, muchos investigadores se han planteado la siguiente cuestión: ¿existe relación entre la aplicación de las Prácticas de Alta Implicación y el rendimiento (performance) empresarial?. El metaanálisis realizado por Combs (Combs et al., 2006) aporta pruebas consistentes de esta relación tras evaluar los resultados de 92 investigaciones realizadas al respecto.Enmarcado en este planteamiento, el objetivo de este artículo es doble:1.- Identificar qué indicadores se han utilizado en la última década para evaluar la relación entre las Prácticas de Alto Rendimiento y el rendimiento empresarial; 2.- Identificar, en el caso del uso de indicadores financieros, cuales son los más utilizados. ABSTRACT:(The High Involvement Work Practices (or High Performance Work Practices) are a set of human resource management practices that act synergistically to improve organizational efficiency, creating work conditions that increase the satisfaction of the employee, encourage them to link with the Organization and to better carry out its tasks (Huselid, 1995). On the basis of this approach, and applying a purely instrumental point of view, many researchers have raised the following question: There is relationship between the implementation of the High Involvement Work Practices and firm performance?. The meta-analysis done by Combs (2006) provides consistent evidence of this relationship, after evaluating the results of 92 researches in this regard. Framed in this approach, the aim of this paper is double: 1.- To identify what indicators have been used in the last decade to evaluate the relationship between the High Involvement Work Practices and firm performance; 2.-To identify, in the case of the use of financial indicators, which are the most commonly used.)