Proceedings of ‏The 10th International Conference on Modern Research in Management, Economics and Accounting

Year: 2020

DOI:

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University-Industry Action Research Networking for Human Capital Management Accounting Leadership Beyond Finance

John P. Koeplin, Ph.D. and Pascal Lélé, Ph.D.

ABSTRACT: 

Although the Human Resources function is an eminently transversal function of corporate accounting, neither the Human Resources Management nor the other corporate functions have been trained to perform the interaction tasks of their workstation. The compartmentalization of teaching in universities and MBA programs in specialized discipline and units have not solved the problem of real-time integration of Human Resources-Finance processes.
 Putting business disciplines side by side as is normally the case in MBA programs, is not enough to create the cross-cutting interaction dynamic needed to achieve expected financial performance goals.
As a result, few graduates today have the cross-cutting skills required to act, in real time from their workstation in accordance with the organization chart as an organizational team based on the risk appetite threshold to create value.
This paper presents the results of the University-Industry Interface established with a faculty member in the Accounting department of the University of San Francisco with Dr. Pascal Lélé, PhD (a seasoned leader in the FinTech industry). This research offers additional professional training to heads of management functions and operational units in order to resolve two problems facing business leadership in the context of the 100% liquidity coverage ratio in which all companies operate since January 2019 for their
working capital requirement and investment financing:
 Separately process data from commercial management and financial performance management accounts.
 Providing shareholders and investors with separate plan and programming of profitability and free cash flow in return for fixed wages and variable wages

Keywords: ERM Accounting, Cross-Cutting Dynamics, SOX, LCR, HR