Abstract
Review of the Operating and Financial Review (OFR) is an important signal as to the significance of the human resource in the prospects of the business. As a result, the case for focusing upon the potential financial management of the human resource is recognised as important by finance directors. Prospective demographic changes predicted by the United Nations may have a very significant impact upon company performance and how employers will need to think about investing in people. A strong case for investing in people – because it may result in improved company performance and profitability – emerges from some US research.
Get full access to this article
View all access options for this article.
