EBSCO Business Source Complete - Peer-Reviewed Article

Detailed Record

Designing Management Training and Development for Competitive Advantage: Lessons from the Best.
Authors:: Olian, Judy D.¹
Durham, Cathy C.¹
Kristof, Amy L.²
Brown, Kenneth G.³
Pierce, Richard M.⁴
Kunder, Linda⁴
Source:: Human Resource Planning. 1998, Vol. 21 Issue 1, p20-31. 12p. 7 Black and White Photographs.
Document Type:: Article
Subject Terms:: *Occupational training
*Strategic planning
*Executives
*Corporate culture
Company/Entity:: Apple Computer Inc.
Motorola Inc. DUNS Number: 001325463 Ticker: MOT
Procter & Gamble Co. DUNS Number: 001316827 Ticker: PG
NAICS/Industry Codes:: 624310 Vocational Rehabilitation Services
Abstract:: Increasingly, exemplary organizations are recognizing that a workforce with superior skills is a primary vehicle for sustainable competitive advantage. Although selection is one traditional means to accomplish this advantage, strategically focused training and development offers a more flexible and long-term advantage. A few outstanding organizations use training and development to sustain competitive advantage through continuous learning. In this benchmarking study, we identified "best-in-class" organizational leaders in management-level training and development. We reviewed training system materials and interviewed training and development executives from these organizations to understand and describe how the elements of their training and development systems are linked to, and advance, the leadership's strategic agenda. INSET: Training and development framework: Best practices elements. [ABSTRACT FROM AUTHOR]
: Copyright of Human Resource Planning is the property of SHRM and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.

ProQuest One Business: Apple Inc AND Compensation

ACCOUNTING STANDARDS FOR STOCKBASED COMPENSATION – A CASE STUDY OF APPLE, INC.

Redpath, Ian J; Vogel, Thomas J.

Journal of Business and Accounting; San Diego Vol. 13, Iss. 1, (Fall 2020): 176-189.PDFDownload PDF CiteCite

Print All Options

Document Section options

Content area

Hide highlighting

Abstract

Translate

The primary objective of financial reporting is to provide information to users to assist them in their decision-making process. In order to be useful, accounting rule makers should develop concepts that require companies to report information that is free from bias. But this neutrality objective has been a debatable topic in the area of stock-based compensation (SBC) - employee stock options and restricted shares. Many argued that pronouncements issued by the Financial Accounting Standards Board and its predecessors for SBC provided an opportunity for companies to report "biased" information. This "opportunity" then influenced employee compensation packages adopted by companies. In this paper, we discuss how accounting pronouncements for SBC have evolved over the years and the forces behind the changes. We then use Apple, Inc. as a case study to demonstrate how these pronouncements impacted the company executive compensation policies. This historical summary can be used as a resource in an accounting theory class to demonstrate how accounting standards change over time, and how external forces influence the changes made in accounting standards.

LIBRARY

GBA 398 Integrated Perspectives on Business: Peer-Reviewed Articles