Accounting for international assignments: the case of the German chemical industry

S. Schmidt, H. Minssen
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引用次数: 31

Abstract

Purpose – The purpose of this paper is to explore to what extent HR practitioners value and account for international assignments, and to relate these findings to the HRCA context.Design/methodology/approach – The paper draws on data from a quantitative survey among 415 German chemical companies and expert interviews with HR managers from eight chemical companies.Findings – Demand‐driven, flexible approaches to expatriation management are frequent, with a strong reliance on self‐selection by future expatriates. Subsequent career development is often left to chance, depending on current staffing situations. HR managers appreciate the positive effect of overseas assignments on personal development, but often appear to underestimate the long‐term benefits an international assignment can have for the company. Lack of sustainable integration of expatriates' experiences into their work environment marks a serious threat to this investment.Originality/value – The paper contributes to the discussion on the feasib...
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国际任务会计:以德国化学工业为例
目的-本文的目的是探讨人力资源从业者在多大程度上重视和考虑国际任务,并将这些发现与HRCA背景联系起来。设计/方法/方法-本文利用了对415家德国化工公司的定量调查数据和对8家化工公司人力资源经理的专家访谈。调查结果-需求驱动、灵活的外派管理方法经常出现,强烈依赖于未来外派人员的自我选择。随后的职业发展往往取决于目前的人员配备情况,取决于运气。人力资源经理重视海外派遣对个人发展的积极影响,但往往低估了海外派遣给公司带来的长期利益。缺乏将外派人员的经验可持续地融入他们的工作环境,标志着对这种投资的严重威胁。原创性/价值-这篇论文有助于讨论…
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