Employees -- Training of -- Cost effectiveness, Performance standards, Productivity accounting
Personnel decisions have the potential to influence an entire organization. The effects of these decisions are more credible and relevant when quantified. Historically, benefits were defined in correlational statistics, i.e., validity coefficients. But the increasing demand is for a bottom-line or dollar-value definition. The utility concept presents a methodology for providing the dollar value impact on performance of a personnel intervention program. One parameter of a utility analysis model is the standard deviation of job performance in dollars (SDy). This research develops a SDy value for the yearly production contribution of a first level line accounting supervisor to be used in a utility model. It is the hypothesis of this paper that the resultant estimated dollar value of yearly productivity for accounting supervisors should be consistent across all organization types, indicating generalizability. Sixty Florida-based organizations were surveyed to develop the SDy estimate. The resulting SDy estimates are presented for four organization types. The results support the conclusion that the type of organization does not affect the SDy estimate. Therefore, SDy estimates can be generalized across organization types.
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Turnage, Janet J.
Master of Science (M.S.)
College of Arts and Sciences
Length of Campus-only Access
Masters Thesis (Open Access)
Brownson, Terry P., "Utility Analysis: Estimating the SDy Parameter for Accounting Supervisors" (1987). Retrospective Theses and Dissertations. 5003.