hr accountability report

8/8/2019 HR Accountability Report

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CorporateCorporate

Accountability andAccountability andAuditAudit

Ma. Rebecca R. DoradoMa. Rebecca R. Dorado

DMDM-- HRMHRM

LNU 1LNU 1stst sem 2009sem 2009--20102010


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Corporate AccountabilityCorporate Accountability

-- a broad term that refers to the moral or legala broad term that refers to the moral or legal

obligation for companies of being accountableobligation for companies of being accountable

to the shareholders or stakeholders of theto the shareholders or stakeholders of the

organization or even to society as a whole.organization or even to society as a whole.

http://www.12manage.com/description_corporate_accountability.html


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3 Forms of Accountability3 Forms of Accountability

Societal accountabilitySocietal accountability

Organizational accountabilityOrganizational accountability

Interpersonal accountabilityInterpersonal accountability



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3 Relevant Questions3 Relevant Questions To whomTo whom is an organization or individual accountable?is an organization or individual accountable?

For whatFor whatis the organization or individual accountable?is the organization or individual accountable?

-- purpose of the organizationpurpose of the organization

-- shareholdershareholder--value perspectivevalue perspective

-- stakeholder value perspectivestakeholder value perspective

HowHowis the accountability organized?is the accountability organized?

(Mechanisms: by law, public reporting, public(Mechanisms: by law, public reporting, public

pressure, election, organization chart andpressure, election, organization chart and

structure, corporate governance, etc.structure, corporate governance, etc.



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Moral PurposeMoral Purpose is a value that when it isis a value that when it is

articulated appeals to the innate sensearticulated appeals to the innate sense

which is held by some individuals of whatwhich is held by some individuals of whatis right and what is worthwhile. Greatis right and what is worthwhile. Great

leaders have learned how they can useleaders have learned how they can use

moral purpose to allow them to inspiremoral purpose to allow them to inspire

and lead their organization towardand lead their organization towardachieving longachieving long--term competitiveterm competitive

advantage. (advantage. (MourkogiannisMourkogiannis, 2005), 2005)

http://www.12manage.com/methods_mourkogiannis_moral_purpose.html


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4 Categories of Moral Purpose4 Categories of Moral Purpose1.1. DiscoveryDiscovery --the newthe new

The moral basis for actions is I have chosenThe moral basis for actions is I have chosen

it. (it. (SarenSaren KierkeggardKierkeggard))

2.2. ExcellenceExcellence the goodthe good

The moral basis for action is that it constitutesThe moral basis for action is that it constitutesfulfillment (Aristotle)fulfillment (Aristotle)

3.3. AltruismAltruism the helpfulthe helpful

The moral basis for action is it increasesThe moral basis for action is it increases

happiness. (David Hume)happiness. (David Hume)

4.4. HeroismHeroism the effectivethe effective

The moral basis is it demonstratesThe moral basis is it demonstrates

achievement ( Friedrichachievement ( Friedrich NetzscheNetzsche))http://www.12manage.com/methods_mourkiagannis_moreal_purpose.html


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ShareholderShareholder--Value perspectiveValue perspective

-- EmphasizesEmphasizes profitabilityprofitability overover responsibilityresponsibility

andand seessees organizationsorganizations primarilyprimarily asas

instrumentsinstruments ofof itsits ownersowners.. ShareholderShareholder--valuevalue

proponentsproponents believebelieve thatthat thethe successsuccess ofof anan

organizationorganization cancan bebe measuredmeasured byby thingsthings asas

shareshare price,price, dividendsdividends andand economiceconomic profitprofit..

TheyThey regardregard StakeholderStakeholder--valuevalue asas aa meansmeans

thanthan anan endend inin itselfitself.. TheyThey believebelieve thatthat socialsocialresponsibilityresponsibility idid notnot aa mattermatter forfor organizationsorganizations

andand thinkthink thatthat societysociety isis bestbest servedserved bhybhy

organizationsorganizations pursuingpursuing self self--interestinterest andand

economiceconomic efficiencyefficiency..http://www.12manage.com/methods_shareholder_value_perspective.html


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corporatecorporate

accountabilityaccountability

corporate corporatecorporate corporate

transparency sustainabilitytransparency sustainability

corporate corporatecorporate corporate

responsibility governanceresponsibility governance



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AccountabilityAccountability--Based HRMBased HRM

IndustrialIndustrial--basedbased KnowledgeKnowledge--basedbased

enterpriseenterprise


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The competitive forces that managers face todayThe competitive forces that managers face todayand will continue to confront in the future demandand will continue to confront in the future demandorganizational excellence. The efforts to achieve suchorganizational excellence. The efforts to achieve such

excellenceexcellence through a focus on learning, quality,through a focus on learning, quality,teamwork and reengineeringteamwork and reengineering are driven by the wayare driven by the wayorganizations get things done and how they treat theirorganizations get things done and how they treat theirpeople. Those are fundamental HR issues.people. Those are fundamental HR issues.

-- Dave UlrichDave Ulrich

A New Mandate for Human ResourcesA New Mandate for Human Resources


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HRs RoleHRs RoleFocus :Focus :

X serving the individualX serving the individual

employee and paperworkemployee and paperwork

processingprocessing

_/ effective use of human_/ effective use of human

resourcesresources (people)(people)in achieving thein achieving the

organizations strategic goalorganizations strategic goal

HRM Accountability System Development Guide

United States Office of Personnel Management - Office of Merit Systems Oversight and Effectiveness

(HRM Accountability Committee Print 12/1/1998)


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HRM AccountabilityHRM Accountability

The responsibility is shared by topThe responsibility is shared by top

management, line managers , and the HR staffmanagement, line managers , and the HR staff

for ensuring that people are used effectively,for ensuring that people are used effectively,and in accordance with legal requirements.and in accordance with legal requirements.

A systematic approach enables the agency toA systematic approach enables the agency to

identify, collect, and use the information or dataidentify, collect, and use the information or dataon which accountability is ultimately based.on which accountability is ultimately based.





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Systematic ApproachSystematic Approach

1.1. Identifying the agency strategic goals.Identifying the agency strategic goals.

2.2. Define HR goals in support of the strategicDefine HR goals in support of the strategic

goalgoal3.3. Performance measures are developed andPerformance measures are developed and

baseline established to permit assessment ofbaseline established to permit assessment ofwhether the goals are metwhether the goals are met

4.4. Measures are coupled with Merit SystemMeasures are coupled with Merit SystemPrinciples Framework, agency develops aPrinciples Framework, agency develops aprofile comparing how it performed with theprofile comparing how it performed with thestandardsstandards





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Why HRM AccountabilityWhy HRM Accountability

1.1. To let managers manageTo let managers manage..

HRM model places the direct responsibility for humanHRM model places the direct responsibility for humanresources management on those whose immediateresources management on those whose immediate

task is mission accomplishmenttask is mission accomplishment line managers.line managers.

2.2. To support the mission within the framework of laws,To support the mission within the framework of laws,rules and regulationsrules and regulations..

Aligning all activities including HRM toward achievingAligning all activities including HRM toward achievingagency strategic goals and measuring progressagency strategic goals and measuring progresstoward those goals.toward those goals.





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Accountability Roles and Responsibilities:Accountability Roles and Responsibilities:

Who is Accountable?

Who is Accountable?

Shared responsibilityShared responsibility both HR staff andboth HR staff and

managers are ultimatelymanagers are ultimately

accountable for effectiveaccountable for effective

legally compliant HRMlegally compliant HRM

Top managementTop management --> accountable for> accountable for

committing the orgacommitting the orga--

nization to sharednization to shared

accountabilityaccountability


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Shared ResponsibilityShared Responsibility

Manager

HR Staff

If Compliant If Not Compliant

Finalize Action HR and Manager consult

Alternative action No ActionNon-Compliant

Action

HR seeks resolution with

Agency Top ManagementHRM Accountability System Development Guide




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HR Staff:HR Staff:

Focus on creating value than running programsFocus on creating value than running programs

Involved in the development of HRM goals andInvolved in the development of HRM goals andstrategies in support of missionstrategies in support of missionaccomplishment and the effectiveaccomplishment and the effective

communication of those policies to manager.communication of those policies to manager. Act as consultants to manager on HRM issues,Act as consultants to manager on HRM issues,

helping and encouraging then to consider thehelping and encouraging then to consider thepeople aspect of their business decisionspeople aspect of their business decisions

Simplify, streamline or automate existing HRM

Simplify, streamline or automate existing HRMprocesses such as staffing and classificationprocesses such as staffing and classification

Provide managers with accessible onProvide managers with accessible on--line HRMline HRMinformation.information.





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MANAGERS:MANAGERS:

Increase knowledge of Merit SystemIncrease knowledge of Merit System

Principles, Prohibited Personnel Practices, andPrinciples, Prohibited Personnel Practices, andHRM Laws and regulations.HRM Laws and regulations.

Develop a clear understanding of how HRMDevelop a clear understanding of how HRM

decision affect mission accomplishment anddecision affect mission accomplishment and

how business decisions impact people.how business decisions impact people. Ensure the proper exercise of HRM authoritiesEnsure the proper exercise of HRM authorities





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TOP Management:TOP Management:

Recognize and Communicate that people in anRecognize and Communicate that people in anorganization are the single most valuable andorganization are the single most valuable and

irreplaceable resource.irreplaceable resource. Demonstrate a strong commitment top HRMDemonstrate a strong commitment top HRM

Accountability and the shared roles betweenAccountability and the shared roles betweenmanagers and HR staffsmanagers and HR staffs

Require management training and education toRequire management training and education toenable managers to make informed HRMenable managers to make informed HRMdecisions compliant with law and regulations,decisions compliant with law and regulations,require HR staffs to understand the programsrequire HR staffs to understand the programsthey support.they support.





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HRM Accountability SystemHRM Accountability System

Establish HRM goals and measures.Establish HRM goals and measures.

Establish accountability for goals andEstablish accountability for goals and

measures.measures.

Measure performance.Measure performance.

Evaluate and utilize measurementEvaluate and utilize measurement

information.information.

Assess and improve accountabilityAssess and improve accountability

process.process.





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HRM GoalsHRM Goals

What

Were Accountable For

What

Were Accountable For

HRMgoals define what is important to the

viability and success of the organization.

To define the goals, collaborate with

stakeholders, tie HRgoals to agency strategic

goals, and make goals specific andmeasurable.





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HeirarchyHeirarchy of Responsibilityof Responsibility




AlignmentAlignment

with Strategicwith Strategic

Goals of theGoals of the

OrganizationsOrganizations

----------------------------------------------------------------------------------------

Effective HRM ProgramsEffective HRM Programs

----------------------------------------------------------------------------------------------------------------------

Efficient HR ProcessesEfficient HR Processes

--------------------------------------------------------------------------------------------------------------------------------------------------

Legal ComplianceLegal Compliance


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HRM Measures:

How AreW

e Held Accountable?Measure whats important.

- reflectHREffectiveness

- promote accountability

forHRdecisions

USE the information.

Merit Systems Principle Guide

( no one size fits all measurement model)HRM Accountability System Development Guide




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Top reasons for measuring the HR function are:

1. To identify HRMs contribution to organizationaleffectiveness

2. To determine whether HRM is accomplishing itsobjectives

3. To identify the strengths and weaknesses of HRMprocesses

4. To calculate the return on investment in an HRMprogram

5. To determine if an HRM program or policy justifies

investment of resources6. To establish a database that can assist management inmaking decisions about HRM

- Jack PhillipsAccountability in Human Resource Management.


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Governmentwide HRM Goals

and Possible Measures Those that support public

policy initiatives.

Those that improve the efficiency andeffectiveness ofHRoperations.

Those that make positive contributions tooverall agency performance.





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Applying the HRM Accountability

System Model: Office of Government

Operations (OGO)Step 1: Agency Diagnosis

Use of the Accountability Program Coverage Guide, which is availablethrough the Office of Personnel Management and was

developed by OPM and the Interagency Accountability Working Group.

- establish a baseline and determine if the accountability outcomesidentified by the Guide

- both accountability processes and HRM programs results -- arecurrently being achieved in the agency.

- The agency finds that it is currently meeting some of the

outcomes, but was able to identify areas that can be improved.

The diagnostic indicates that HR customers do not believe that the HRoffice has a proactive customer service orientation.


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Step 2: Establish Agency Strategic Goals

As part of implementing the Government Performance andResults Act (GPRA), OGO has already developed a strategic planwith the strategic goals it plans to accomplish within the next

five years, so there is no need to develop them from scratch.

Agency strategic goal number five reads, Build an environment oftrust, teamwork, mutual respect, and pride of ownership through

more effective communication and leadership at all levels.

Strategies to accomplish this goal include identifying internal

customer relationships within the agency, expanding the use ofteams, and improving work environments in all offices to maximizeoperational effectiveness and the quality of employee worklife.


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Step 3: Establish HRM Goals that Support Agency StrategicGoals

Define HRM goals that align with agency strategic goals. This is done incollaboration with employees, customers, and stakeholders.

Strategic planning task force.

- made up of staff (both management and employees) from each

HR function

- Agency managers are consulted frequently throughout the

strategic planning process.

- Task force begins by defining the HR offices mission, vision,

and values. These define what is important to the office.

-Refer to OPMs framework of goals and measures based on the

Merit System Principles,

-Looks at the agency strategic plan to determine how the HR office

can support agency goals.

- Looks at the accountability diagnostic analysis to see where the

offices strengths lie and what has been pinpointed as needing

improvement.


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General Goal - Improve HR services provided to Human Resourcesoffice customers.

1) Formulate Strategic objectives :

Increase manager and employee knowledge of personnel programs andpolicies through training and technical assistance.

Increase timeliness of HR services. Increase quality as perceived by customers.

Maintain high level of compliance with HR laws and regulations.

2) Designs an action plan that defines what improvements will be madeto the processes and systems in order to achieve the objectives.

e.g. To increase customer knowledge of HR practices, HR will develop

employee and supervisory handbooks, and provide additional

training.


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Step 4: Establish HRM Measures Related to Goals

Identify measures that will determine if the goals are being achieved.

Objectives identified under customer service during the previous phase:

- increased knowledge of HRM programs and policies, improved timeliness,

improved quality of services, and maintaining a high level of legal

compliance.

Specific measures :

1. Source - OPM Merit Principle Measurement Framework

2. Task force uses the Kepner-Tregoe problem solving and decision making

approach to identify the most pertinent,quantifiable, and resource efficient

measures.

Ex: Task force selects as a key measure of increased knowledge of personnel

programs and policies :

- The number of technical questions received by the HR Office: a

decrease in questions probably indicates greater understanding of

current programs and policies\


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Step 6: Establish Accountability for Goals and Measures

* OGO HR assigns accountability for the goals and

measures through a Measurement Plan Framework,

Dual meaning of accountability:

-Ownership of the goals and the results identified

through measurement

(In the case of HR customer service, the HR Director is

primarily accountable.

- Responsibility for the measure itself.

(Who is responsible for gathering the data for a

particular measure and reporting it. ).


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Step 7: Measure Performance

Develop methods for gathering and disseminating measurement

- Identifying data sources, and designing information systems

needed to support data collection and reporting.

( OGO decides to continue its use of the Measurement PlanFramework.)

- Each person or group assigned responsibility for a measure

is also assigned with the development of the measurement tools

or approaches that will be most efficient and effective

- Determining the frequency of measurement.

- The information is added to the framework.- New data systems required to support data collection and

reporting are developed.


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Step 8: Evaluate and Utilize Measurement Information to Improve HRM

HRM Office uses collaborative process for evaluating data, which again includes across functional team of employees, including line managers.

The team establishes findings, draws conclusions, and analyzes the results.

Feedback is provided to the HR Director as the owner of the objective in asystematic way.

The team chooses to report its findings, conclusions, and recommendations forimprovement through briefings at staff meetings.

HR Director creates an action plan on how the process is going to be changed or

improved and presents this to staff as well as to the Director of OGO, to whom shereports.

Progress reports are made on a continuing basis. The action plan and progressreports are also communicated to the customers through the newsletter.


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S

tep 9: Assess and Improve Accountability Process

. OPM has announced its intention to review OGO every 4 years. Rather than waitfor this to happen, OGOs HR Director has decided to stay a step ahead of OPMby conducting an internal review every other year.

- Review and assess the process to see what has worked and what hasnt

-Make recommendations for improvement.

- Assess broad HRM program results, including overall progress toward HR

customer service improvement.

- Team uses various forms of data collection tools, such as focus groups,

questionnaires, records review, and policies review.

- The task force then analyzes the data, develops recommendations for

improvements, and shares these with the staff and across the organization

through a written report.

- Under the HR Directors leadership, the information from the internal review is

used to make improvements in any or all aspects of the process

(Steps 1 through 8)


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hr accountability report

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