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Staff turnover costs: In search of accountability

Guilding, Chris, Lamminamki, Dawne and McManus, Lisa (2014). Staff turnover costs: In search of accountability. International Journal of Hospitality Management,36(1):231-243.

Document type: Journal Article
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IRMA ID 84279116xPUB135
Title Staff turnover costs: In search of accountability
Author Guilding, Chris
Lamminamki, Dawne
McManus, Lisa
Journal Name International Journal of Hospitality Management
Publication Date 2014
Volume Number 36
Issue Number 1
ISSN 0278-4319   (check CDU catalogue open catalogue search in new window)
Scopus ID 2-s2.0-84886548019
Start Page 231
End Page 243
Total Pages 13
Place of Publication United Kingdom
Publisher Pergamon Press
HERDC Category C1 - Journal Article (DIISR)
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.
Keywords Hotel staff turnover costs
Cost allocation
Exit interviews
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Created: Wed, 19 Aug 2015, 12:20:56 CST