Adding value through human resources: Reorienting human resource measurement to drive business performance
基于平衡计分卡框架，以伊士曼柯达为例，探讨人力资源实践如何通过三条路径（组织能力、员工满意度、客户与股东满意度）影响业务绩效，并提出三类测量指标。
Building upon the balanced scorecard framework, this article addresses three central issues of human resource (HR) measurement: (1) Do HR practices impact business results? (2) How can HR practices add value to business performance? (3) What HR measures can drive business performance? Using Eastman Kodak as a case study, this article identifies three paths through which HR practices contribute to business performance: (1) by building organizational capabilities; (2) by improving employee satisfaction; and (3) by shaping customer and shareholder satisfaction. Three clusters of measures are proposed: internal operational HR measures, internal strategic HR measures, and external strategic HR measures. © 1997 John Wiley & Sons, Inc.