Staff Turnover costs: In search of accountability

Chris Guilding, Dawne Lamminamki, Lisa Mcmanus

    Research output: Contribution to journalArticle

    Abstract

    The nature of staff turnover accounting procedures in a labour intensive context has been examined by conducting interviews with twenty eight managers in large three to five star hotels and two theme parks. It was found that the main staff turnover accountability procedures adopted involve monthly departmental reporting of staff turnover percentage levels and also the conduct of exit interviews. A degree of staff turnover costing was noted, although this practice was not extensively applied. Most interviewees supported the notion of allocating staff turnover costs to those operating departments experiencing the turnover. A muted form of this practice was observed in one hotel, however most interviewees had never contemplated or heard of the practice. Agency theory has been utilized as a framework for structuring a range of observed and potential staff turnover accountability relationships.
    Original languageEnglish
    Pages (from-to)231-243
    Number of pages13
    JournalInternational Journal of Hospitality Management
    Volume36
    Issue number1
    DOIs
    Publication statusPublished - Jan 2014

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