Scribbles Early Learning CenterProgram DescriptionScribble’s.docx

Scribbles Early Learning CenterProgram Description
Scribble’s Early Learning Center is an early childhood program
serving young children, from 12 weeks birth through 5 years old
and their families in Hansvale, Minnesota. Hansvale is a richly
diverse community and the program staff is committed to
ensuring that the diversity of the community's children and
families is supported in their program.
Program staff believes that families in the program are essential
partners and is committed to creating bridges between the early
childhood program, the classrooms, and each child’s home.
Families are encouraged to participate in volunteer activities
within the program and daily conversations occur regarding
children's development and learning. Families also have
opportunities to participate in developing goals based on their
children’s development and learning. As well, families are
welcome to participate in program and classroom-level decision
making. Conferences are held with families on a semiannual
and “as needed” basis. Teachers use conference time to gather
information from families about their hopes, dreams, and goals
for their children. Feedback is regularly sought from families
about how they feel the program and classroom are supporting
them and their child’s development. Modifications to
programming and classroom activities are made on an “as
needed” basis.
At the beginning of the year, every classroom teacher conducts
home visits to learn about each child and family. These home
visits are seen as an essential strategy, key to understanding
who families are and how they live their lives. Careful attention
is taken to create environments that meaningfully reflect each
family and their daily lives. These opportunities, as well as all
of the efforts to engage families, draw on each family’s unique
knowledge and are respectfully designed around each family’s

strengths.
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Dissertation Proposal
Submitted to Northcentral University
School of Business Administration
in Partial Fulfillment of the
Requirements for the Degree of
DOCTOR OF
Business Administration
by

Amenia Payne
San Diego, California
November 2022
Abstract
Begin writing here…
Checklist:
☐ Briefly introduce the study topic, state the research problem,
and describe who or what is impacted by this problem.
☐ Clearly articulate the study purpose and guiding theoretical
or conceptual framework of the study.
☐ Provide details about the research methodology, participants,
questions, design, procedures, and analysis.
☐ Clearly present the results in relation to the research

questions.
☐ State the conclusions to include both the potential
implications of the results on and the recommendations for
future research and practice.
☐ Do
not include citations and abbreviations or acronyms,
except those noted as exceptions by the American Psychological
Association (APA).
☐ Do
not exceed 350 words. Strive for one page.
Acknowledgements
Table of Contents
Chapter 1: Introduction
...............................................................................................
.................... 1
Statement of the Problem
...............................................................................................
........... 3
Purpose of the Study
...............................................................................................
.................. 3
Introduction to Theoretical or Conceptual Framework
........................................................... 5
Introduction to Research Methodology and Design (Nature of
the Study) ............................. 5
Research Questions
...............................................................................................
.................... 7
Hypotheses
...............................................................................................
................................ 5

Significance of the Study
...............................................................................................
........... 7
Definitions of Key Terms
.................................................................................. .............
.......... 8
Summary
...............................................................................................
.................................... 8
Chapter 2: Literature Review
...............................................................................................
......... 10
Theoretical or Conceptual Framework
.................................................................................. 12
Subtopic
...............................................................................................
.................................. 13
Summary
...............................................................................................
.................................. 13
Chapter 3: Research Method
...............................................................................................
.......... 15
Research Methodology and Design (Nature of the Study)
.................................................... 15
Population and Sample
...............................................................................................
............ 15
Materials or Instrumentation
...............................................................................................
.... 16
Operational Definitions of Variables
..................................................................................... 17
Study Procedures
...............................................................................................

..................... 18
Data Analysis
...............................................................................................
........................... 18
Assumptions
...............................................................................................
............................ 19
Limitations
...............................................................................................
............................... 19
Delimitations
...............................................................................................
............................ 19
Ethical Assurances
...............................................................................................
................... 20
Summary
........................................................................................... ....
.................................. 20
Chapter 4: Findings
...............................................................................................
........................ 21
XXX of the Data
...............................................................................................
...................... 21
Results
...............................................................................................
...................................... 22
Evaluation of the Findings
...............................................................................................
....... 23
Summary
...............................................................................................
.................................. 23
Chapter 5: Implications, Recommendations, and Conclusions
.................................................... 24

Implications............................................................................
................................................. 24
Recommendations for Practice
...............................................................................................
25
Recommendations for Future Research
.................................................................................. 25
Conclusions
...............................................................................................
.............................. 25 References
...............................................................................................
...................................... 27
Appendix A XXX
...............................................................................................
........................ 32 Appendix B XXX
.......................................................................................... .....
......................... 33
List of Tables
Begin list of tables here…
List of Figures
Begin list of figures here…
i
i
iii Chapter 1: Introduction
Management activity and modern conditions are characterized

by the development of a rational approach to the use of labor
resources, a distinctive feature of which decision making is
based on systemized information about the state and changes in
objects and processes (Lyskova, 2018). Systemized information
on personnel costs is necessary both for the employer to
develop an effective Human Resource Management practice in
economic and social aspects and for the employee to assess the
composition and structure of the employers' costs that form his
personal income or are related to the implementation of
personnel activities that contribute to the development of his
professional and personal characteristics (Ling &Yumashev,
2018).
The essence of human resources management is the human
being, the need to develop models and ways to measure this
valuable and most effective resource which has increased
dramatically, with all the implications of productivity value,
economic value, and consumer value, as well as with the need to
recognize and maintain the Human Resources who add the most
value to an organization, to develop the organization’s human
resources to be its competitive advantage (Aljamaan, 2017).
Human resource management practices have been defined as
systems that are intended to give assurance to the successful
administration of the human capital within an organization
(Angonga, 2019).
There has become a heightened awareness that employees are
crucial to the financial success and/or failure of an organization
(Gervasi & King, 2016). Flamholz (2002), states accounting for
these human assets are significant to managers as decision
making tools (Baker,1974). The definition of Human Resource
Accounting (HRA) is the process of identifying and measuring
data about human resources and communicating this information
to interested parties (American Accounting Association, 1973;
Chouhan, 2015). In other words, this is an information system
that shows management any changes that have occurred during a
period to the human resources of a business (Woodruff,1969;
Chouhan, 2015). It is a measurement and reporting tool showing

the cost in value of its human assets as organizational
resources. The American Accounting Society Committee states,
Human Resource Accounting not only involves measurement of
all the costs/ investments associated with the recruitment,
placement, training, and development of employees, but also the
quantification of the economic value of the people in the
organization (AAA, 1974). Flamholtz (2002) points out that
(HRA) also involves measuring the economic value of people to
the organization (Okpala and Chidi, 2010, p. 66). Human
resource accounting is the art of valuing, recording, and
presenting systematically the worth of human resources in the
books of account of an organization (Aljamaan, 2017). The
main purpose of human resource accounting as well as human
resources management is to help human resource professionals
and senior managers to use the human resources of an
organization efficiently and effectively (
Human Resource Accounting (HRA): Definition,
Advantages, Limitations, 2019). Human resource systems help
develop the firm's rational capital, which can be used to
promote coordination among internal units and with external
partners (Youndt &
Snell, 2004). Flamholtz (2002) propose that “although HRA has
important implications for external financial reporting in the
contemporary economic environment, HRA has even greater
significance as a powerful managerial tool in internal human
resource management decisions.” For theorists and practitioners
in the field of personnel management, it has become an axiom to
classify personnel as key resources, strategic factors that
determine the company's competitiveness. At the same time, one
should not forget that the staff is not only a unique resource but
also a significant cost item for the employer (Chao, 2015). Staff
costs continue to be just expenses and do not always provide the
employee with the desired effect (Gretchenko et Al., 2018).

Statement of the Problem
The problem to be addressed in this study is the interconnection
between Human Resource Accounting methods and Human
Resource Management practices as effective managerial
decision-making tools. To ensure growth and development of
any organization, the efficiency of people must be augmented in
the right perspective, and without human resources, the other
resources cannot be operationally effective (
Human Resource Development Pdf 43783 | Hrmiv Hra,
n.d.). A strong motivation is to ensure the field of accounting
stays in step with managerial requirements for accurate
information to enhance decision-making (Steen &Welch, 2011).
Organizations face two challenges: first, how to measure the
impact from an employee's future increase in productivity; and
second, how to determine the economic contribution to the
organization from how they expend their human resources
(Steen &Welch, 2011).
Understanding the interconnection between human resources
accounting and human resource management will shed light not
only on those challenges, but also allow the research questions
within this study to advance research within the accounting
profession as well as the human resources profession, both of
which are major to Business administration.
Purpose of the Study
This study aims to examine how Managers use Human Resource
Management practices and Human Resource Accounting
methods to make effective decisions within an organization.
Each organization uses different strategic approaches to remain
relevant and competitive (Subeki, 2021). The focus is on
identifying whether human resource management aligns with
human resource accounting methods and how the stakeholders
can achieve their objective (Zondo, 2018). The researcher's goal
is to aid managers in developing a duplicatable system that will

assist in attaining organizational objectives while enhancing
employee performance, attracting investors, and motivating
labor capital.
I will use qualitative exploratory study design method to
advance the study. The intention is to understand the
relationship between human resource management practices and
human resources accounting methods. The research will target
managers and employees in 5 American companies. The
participants will give their view on HRA methods and human
resource management practices within their organizations and
how they attribute to their managerial decisions. In particular,
the managers will state what techniques aid in their decision-
making process, concerning employees within their
organization. The research will be conducted in Texas in the
manufacturing industry 100 participants from five different
companies will participate in the study. They will be selected
randomly to participate in the study, random sampling creates
an equal chance of selecting participants with different
attributes. I will collect data using questionnaires. Each
participant will respond to 30 questions sent via their emails.
Employees questions will differ from managers questions. Data
will be analyzed using the thematic data analyst approach. The
study's findings will help organizations create evaluation
techniques that suit their organizational culture.
Introduction to Theoretical or Conceptual Framework
Defining the elements of human resource accounting and
human resource management for the purposes of this study will
incorporate concepts borrowed from both the management and
the psychological literature on human resources accounting and
human resource management practices to provide a conceptual
basis for this study (Anthony, 2004).
Human Resources and HRA are both crucial areas in a company,
yet they often function independently. More businesses are
realizing the need to change this practice, most businesses

recognize the vital role that employees play in the financial
success or failure of a company (Gervis &King, 2016). Under
the traditional business model, employees were often considered
an expense. “The cost of salaries, benefits, hiring, and firing
received much more attention than the critical contributions that
employees made to the company” (Gervis &King, 2016). Now,
as companies better recognize the role that employees play in
business success, things like employee output, knowledge,
creativity, and problem solving are valued more highly and are
seen as a critical revenue producing or profit contributing assets
(Gervis & king, 2016). The growing appreciation has led to
increased focus on human capital management strategies to
maintain, protect, and expand employee resources (Gervis &
King 2016). A strong motivation is to ensure the field of
accounting status in step with managerial requirements for
accurate information to enhance decision-making (Steen &
Welch, 2011). The quest to derive suitable metrics is further
driven by the recent emphasis on accounting for intangibles
such as intellectual property and the contemporary view of
people as a key source of competitive advantage (Verma &
Dewe, 2008; Steen & Welch, 2011). Basic Human Resource
accounting attempts to identify, quantify, measure, record, and
disclose human resources in the financial statements of the
business (Chouhan, 2015). Human resource accounting makes
decision making more efficient and effective as it helps in
employment utilizing human resources, transfers, promotion,
training, retrenchment, human resource planning, cost-benefit
analysis of training, analyze labor turnover and to evaluate long
term employee’ investment (Chouhan, 2015). He further states
the Human resource accounting is done to collect cost
information related to acquisitions, allocation, development,
and maintenance of human resources. Making decisions for
recruitment, manpower utilizations, reallocation, budget
controls more effective
(Chouhan, 2015). One of the most important techniques of
managers is that of decision-making

(Tannenbaum, 1950). This technique pervades the performance
of all the functions of managers (Tannenbaum, 1950).
Tannenbaum (1950) concluded that managers are those who use
formal authority to organize, direct, or control responsible
subordinates in order that all service contributions be
coordinated in the attainment of an enterprise purpose.
Introduction to Research Methodology and Design (Nature of
the Study)
And exploratory qualitative design will be utilized
throughout the research process. An exploratory design will
establish understanding of the general nature of the study,
identify alternatives, and relevant variables that need to be
considered. This will grant an opportunity for a hypothesis to be
formulated about how the two variables are interconnected. An
exploratory method analyzes the selected variables, while
assessing specific human resource accounting methods and
human resource management practices pertaining to decision
making. The exploratory method will be flexible and is a useful
approach for gaining background information to provide insight
into this study. A qualitative study explores and provides deeper
insight into the interconnection of the variables at hand and will
establish processes and patterns human resource management
practices and human resource accounting methods that can be
difficult to quantify. The study will capture detailed findings
that will assist in decision making for managers with an interest
in aligning human resource management practices and human
resource accounting methods. A thematic analysis will excel in
finding patterns in the data. The data will be obtained from
semi-structured interviews and questionnaires that will result in
value to the decision making with an interest in aligning human
resource accounting methods and human resource management
practices. The study will involve 100 participants from five
American companies. The participants will include managers
and employees working in the selected company. The
participants in the research will be identified through the

random sampling technique, the rationale for using the random
sampling technique is to provide an equal chance for
participants to partake in the study. Participation shall be
voluntary and information privacy will be upheld. Data will be
collected through questionnaires and semi-structured
interviews. The questions will be sent via email to each selected
employee participant. Information collected from the data on
the five companies will provide reliable and valid data on the
state of the human resource accounting methods and human
resource practices.
Research Questions
RQ1 What managerial techniques can be developed because of
the combination of human resources accounting and human
resource practices?
RQ2 How does the relationship between human resources
accounting and human resource management affect managerial
decision making?
RQ3 Is it possible for management to make effective as well as
efficient decisions without the use of both human resource
accounting and human resource management?
Significance of the Study
By combining human resources accounting and human resource
management, managers will have a clear idea of what goals
need to be set and the strategies that need to be taken to reach
them, considering information, the organization, and employees
(Tomassini, 1976). This study will further the research into the
value of human resources accounting as well as human resource
management, allowing an organization to better meet the needs
of their employees, clients, and shareholders. The importance of
combining these two business practices will create a
foundational structure for not only existing businesses but the
formation of newfound businesses as well. Entrepreneurs will

be able to take this study along with previous studies and
strategize managerial techniques that will give their
organization a competitive advantage in the business industry.
The study is meant to not only change how managers make
decisions within an organization, but also to open the idea for
further research into changing how organizations are
structurally designed by answering research questions.
Definitions of Key Terms
Evaluation Techniques
Methods of measuring if the set or strategic goals have been
achieved. (Hovenga, 2004)
Labor Capital
The value of the work employees performs. (Peckham, 2012)
Human Capital
The skills a human has acquired throughout their lives that add
value to an organization by increasing production. (Woodhall,
1987)
Personnel Management
The methods of handling and maintaining an organizations
employee. (Tyson, 1987)
Summary
This qualitative exploratory study interconnects Human
Resource Accounting methods and Human Resource
Management practices to determine effective managerial
decision-making tools. Defining the variables in a conceptual
framework, that will undergo scrutiny through semistructured
interviews and questionnaires in five American companies with
randomly selected employees. Answering research questions
that could be foundational to how future managerial decisions
are made.

Chapter 2: Literature Review Literature Review
This research paper focuses on integrating Human Resource
Accounting and Human Resources Management within
organizations to demonstrate an awareness of the variables’
importance in decision making. This section reviews myriad
studies to understand the state of assessments, their role on
employee and manager beliefs, with a focus on reckon making.
Further, the section evaluates Human Resource Accounting
articles to bolster understanding of strategic planning and
sustainable development concepts in the management of Human
Resources. The main gaps in the review are identified and
discussed. All reviewed articles range in timeframe to ensure
that the overall state of Human Resources Accounting and
Human Resource Management in organizations is captured for
complete understanding and assessment. Human Resources
The 17th century was the origin date for human resources when
an economist, named Sir William Petty, initially attempted to
estimate the financial value that England held in 1681(Slack, P.,
2018). His theory revolved around labor, which he termed “the
father of wealth” (Slack, P., 2018). This wealth was a
foundational cornerstone to estimating the total national wealth
for England at the time. Paton(1962) commented, “in a business
a well-organized and loyal personnel may be a more important
asset than a stock of merchandise,” creating the staple human
resources are valuable as an asset. However, it was Rensis
Likert, a Social Psychologist for the institute for Social
Research at the University of Michiganian 1967, who
introduced the term ‘human asset’ which has recently been
replaced by the term Human Resources (Likert,1967).
Human Resource Management that we know today can be traced
back to the industrial revolution.During the industrial
revolution American labor transitioned from mainly agricultural
to industrial factories that grew tremendously employing large
numbers of workers causing unrest and conflict between
employee and employer. Employers were faced with the threats

of the progressive movement, which sought to expose an
address the dark side of industrialization and unchecked
capitalism and seek change the new legislation in constitutional
amendments. The progressive movement was due to employees
being fed up with unfair labor practices and consumer safety
concerns. This resulted in the first prototype HR department
which is generally attributed to the creation of a personnel
management department by the national cash register company
in the early 1900s. The department was created in response to a
number of strikes and employee walkouts and was charged with
handling worker grievances, discharges and safety issues, and
for training supervisors on new laws, regulations, and company
policies. The national cash registry Stress that it was important
that employers take care of these issues properly allowing them
to focus on their business model without reservations about
employee morale. So the late 20th century brought about issues
of gender and racial discrimination and major legislation such
as the Civil Rights Act of 1964 and the Equal Employment
Opportunity act of 1972 created significant new obligations for
large employers as well as stiff penalties fulfill you to meet
those obligations. These social changes created a need for
personnel to evolve into human resources stated Rahul Dooley.
Duly also stated the human resources must strategize with
businesses to anticipate change and adapt to change and to
optimize the use of human capital within the labor
force.(Pophal,2022)
Schuler and Jackson (1987) defined HRM practices as those
systems that motivate, engage, keep, and develop employees,
guaranteeing the successful administration of the organization
and its members ensuring the organization’s survival. Delery
and Doty (1996) defined HRM practices as those internal and
regular practices and policies aimed at implementing and
ensuring that a firm’s human capital promotes the realization of
its business objectives. Human resources management may be
defined as the activities and tasks that are useful in maximizing
employees; performance in the organization, and that it is a

dynamic and evolving practice used by leaders and managers
throughout a firm to enhance productivity, quality, and
effectiveness (Gilley et al, 2009, p.1). The Human Resources
Glossary by William R. Tracey, published by St. Lucie Press,
defines human capital as the return an organization gains from
the loyalty, creativity, effort, accomplishments, and
productivity of its employees. It equates to, and may exceed, the
productive capacity of machine capital and investment in
research and development. Human resource management
practices according to Minbaeva (2005) are practices used by
organizations to manage their human resources by developing
specific competencies of their employees that are specific to the
firm, which produce group relation and generate organizational
knowledge that sustains competitive advantage. A review of the
Human Resources Management Practices literature suggested
five key standard practices consistently associated with
employee behavioral management, these include recruitment,
reward system, performance appraisal, career management and
training which when done properly can paint a picture of
fairness within the organization and subsequently bring an
ethical climate within the organization which is capable of
influencing employee behaviors (Gupta & Singhai, 1993).
Human Resources Accounting
Caplan and Landekich (1974) emphasized that there is a genuine
need for reliable and complete information that can be used in
improving and evaluating the management of human resources,
as to whether these resources are used and managed properly or
not is exceedingly difficult to express only through disclosures
in financial statements. Scientists like Rensis Likert (1967) and
his colleagues suggested an original approach called ‘Human
Resources Accounting’. The underlying goal of human resource
accounting is to ease the effective and efficient management of
human resources (Porwal, 1993). The main benefits of
accounting are that it grows effective managerial decision
making, quality of management, prevents misuse fo human
resources, increases human asset productivity, improves morale,

job satisfaction and creativity, etc. (Islam et. al, 2013; Orens et.
al, 2009). In the 1960’s accounting researchers already started
to elaborate on the subject of human resources (Monti-Belkaoui
and Riahi-Belkaoui, 1995). Roslender and Finchman (2001)
examined most of the human resource accounting studies
engaged in measurement development and utility analysis,
strengthening the view of employees as valuable organizational
resources. From the 1990’s, the term intellectual capital is
getting much more popularity in these knowledge-based
companies as well as accounting practitioners (Guthrie, 2001).
Flamholtz (1976) carried out an experimental study of the
impact of human resource valuation on managerial decision-
making. He found significant differences in decisions taken by
those who used traditional trait evaluations relative to those
who used two types of HRA data. Schwan (1976) studied the
effects of human resources cost measures on banker making
decision-making. Schwan found that the inclusion of HRA data
in published statements resulted in significantly different
ratings of management’s preparedness to meet the future
challenges and opportunities and statistically different
predictions of a firms ‘net income’. Tomassini (1977) in his
study concluded that HRA cost estimates caused different
managerial preferences in the personnel lay off decision
context. Gul (1984) attempted to study the usefulness of human
resources turnover cost information for the labour turnover
decision making in a sample of Australian Accounting firms.
All of these studies showed the relevance of HRA information
in various decisions.
Human Resources accounting may be defined as a process of
accounting which identifies, quantifies and measures human
resources for the use of management to cope up with the
changes in its quantum and quality so that equilibrium could be
achieved in between the required resources and the provided
human resources (Johanson, et al, 1998). It provides companies
with a guide for human resource decisions about acquiring,

allocating, developing, and maintaining human resources to
attain cost-effectiveness. It motivates managers and decision
makers to look at decisions through a human resource point of
view (Toulson & Dewe, 2004). It allows management personnel
to monitor effectively the use of human resources. It help in the
development of management principles by classifying the
financial consequences of various practices (Sharma & Shukla,
2010). Human Resource Accounting provides useful information
to
the management, financial analysts and employees (Kouhy, et
al, 2009) Human Resource Accounting helps the management in
the employment, locating and utilization of human resources. It
provides a basis for planning of physical assets vis-a-vis human
resources. It helps in location the real cause fro low return on
investment, like improper or under-utilization of physical assets
or human resources or both (Alijaman, 2017). It helps in
understanding and assessing the inner strength of an
organization and helps the management to steer the company
well through most adverse and unfavorable circumstances.
The value of human capital should be more fully considered
when making decisions about the acquisition and disposal of
people- and notes that the accounting practices currently
employed by companies can have an un due influence in driving
the strategic decisions of these companies (Alijaman, 2017).
The costs of building and maintaining an effective human
organization are usually ignored in the accounting methods of
most companies (Craft & Birnberg). Since managerial use of
HRA seems to hold more value that investor use any efforts to
adopt HRA should be focused on internal rather than external
purposes. Our review of the current HRA experience convinces
us that this new form of accounting will obtain greatest
acceptance as an aid in personnel management operations
analysis (e.g., turnover cost analysis, training cost analysis,
costing out selection procedures, and the like) and in evaluating
managerial performance, especially in service-oriented

industries. This literature proposed some alternative uses for
HRA. Such as personnel management. HRA could help the
personnel manager make better use of the resources entrusted to
him (Craft & Birnberg).
Observed that management thinking had evolved from a
product to process finally it had turned into a knowledge based
one. This evolution had prompted the organization to focus on
Human Resource Accounting (Flamholtz and Main, 1999) .
Human Resource Accounting had a 67.5% impact upon the
human resource practices in a banking environment (
Dhanabhakyam and Mufliha, 2016). The disclosure of Human
Resource Accounting had an adverse impact on the group
relations because the employees stated that Human Resource
Accounting information was unclear (Gordon et al., 1977).
(Ubha and Joshi, 2006) urged that if an efficient and wholesome
Human Resource Accounting could be developed, it will act as a
precursor to knowledge capital.
Human Resource Accounting was found to be a mixture of both
financial and accounting. (Ogan, 1988) stated that Human
Resource Accounting helped the managers in deciding whether
to lay off a person or not. The employee felt his or her true
worth to the company through this information.(Tomassini,
1976) cautioned that any Human Resource Accounting research
must take into account three things- information attributes,
organization attributes and employee attributes. (Welling, 1977)
tried to expand the realms of Human Resource Accounting by
bringing in job productivity, job satisfaction and human
resource development. It was integrated in order to bring in the
real worthiness of each employee. Human Resource Accounting
specifically points out the human resources that are not in use.
Dr. Arindam Ghosh and Prof. Asit Gope (2009) Information
regarding Human resources cost and benefits can be useful in
the process of planning, controlling, evaluating and predicting
organizational performance. The author concludes that the
information regarding investment in Human Resource is

valuable for the human resource management personnel to
determine how
well the investment in Human Resource is utilized by the
management in producing income for the organization.
Dr Sandeep (2012) Accounting of Human Resource is required
to provide complete picture of the organization, to exercise
better control, it assist management in better decision making
and it also shows whether Human resources have been properly
utilized and allocated in the company or not.
Decision Making with HRA and HRM
The activity of measuring, however, assists in the process of
continuously developing and refining our understanding of the
productive role that human capital plays within particular
settings (Steen & Welch, 2011). But as Flamholtz et al. (2002)
rightly acknowledge, this should be irrespective of whether the
costs and benefits are tangible or intangible. It is the
identification which is the primary objective and the
development of accurate and objective measurement techniques
which flow from this that improves decision making.
Rakholiya Nisha Rasikbhai and Dr. Prashant Makwana (2012) In
this paper it was highlighted that Human Resources are the most
valuable resources a firm can possess because effective
utilization of physical and financial resources depends upon the
quality of Human Resources.
Daarsari Pandurangarao, Dr. S. Chand Basha and Devarapalli
Rajasekh (2013) THe relevance of Human Resource above the
other factors of production as the skills, creativity and ability of
Human being can not be replaced by the machines.
Implementation of HRA in the organization motivates the
employees to perform better. The author very correctly says that
quantification of HR information is of immense help to
managers for decision making.
Micheal Mankins, Karen Harris et al (2017) THe companies
that apply real discipline in their management of Human Capital
are on average 40% more productive the the rest.

Damit, et al. ( 2019) stated, the ability to learn and enhance
accounting abilities is required for the effective utilization of
human resources.
Theoretical or Conceptual Framework
Begin writing here… Checklist:
☐ Describe the guiding theoretical/conceptual framework of the
study, including the definitions of all the concepts, an
explanation of the relationships among the concepts, and a
presentation of all the assumptions and propositions.
☐ Explain the origin and development of the framework.
Demonstrate detailed knowledge of and familiarity with both
the historical and the current literature on the framework.
☐ Identify existing research studies that used this framework in
a similar way. Mention alternative frameworks, with a
justification of why the selected framework was chosen. ☐
Describe how and why the selected framework relates to the
present study and how it guided the development of the problem
statement, purpose statement, and research questions.
Subtopic
Level 3 Heading
Text...
Level 4 Heading. Text...
Checklist:
☐ Critically analyze (i.e., note the strengths and weaknesses)
and synthesize (i.e., integrate) the existing research. Rather than
reporting on each study independently, describe everything
known on the topic by reviewing the entire body of work. ☐
Present a balanced integrative critical review of the literature,
ensuring all points of view are included. Cover all the important
issues with a discussion of areas of convergence (i.e.,
agreement) and divergence (i.e., disagreement). Provide

potential explanations for areas of divergence.
☐ Address issues of authority, audience, and/or bias/point of
view in the sources used.
Summary
☐ Briefly restate the key points discussed in the chapter.
Review the headings and/or table of contents to ensure all key
points are covered.
☐ Highlight areas of convergence and divergence as well as
gaps in the literature that support the need for the study. This
discussion should logically lead to Chapter 3, where the
research methodology and design will be discussed.
Chapter 3: Research Method
☐ Begin with an introduction and restatement of the problem
and purpose sentences verbatim.
☐ Provide a brief overview of the contents of this chapter,
including a statement that identifies the research methodology
and design.
Research Methodology and Design (Nature of the Study)
☐ Describe the research methodology and design. Elaborate
upon their appropriateness in relation to the study problem,
purpose, and research questions.
☐ Identify alternative methodologies and designs and indicate
why they were determined to be less appropriate than the ones
selected. Do
not simply list and describe research methodologies and
designs in general.
Population and Sample

☐ Describe the population, including the estimated size and
relevant characteristics. ☐ Explain why the population is
appropriate, given the study problem, purpose, and research
questions.
☐ Describe the sample that will be (proposal) or was
(manuscript) obtained.
☐ Explain why the sample is appropriate, given the study
problem, purpose, and research questions.
☐ Explain the type of sampling used and why it is appropriate
for the dissertation proposal methodology and design. For
qualitative studies, evidence must be presented that saturation
will be (proposal) or was (manuscript) reached. For quantitative
studies, a power analysis must be reported to include the
parameters (e.g., effect size, alpha, beta, and number of groups)
included, and evidence must be presented that the minimum
required sample size will be (proposal) or was (manuscript)
reached.
☐ Describe how the participants will be (proposal) or were
(manuscript) recruited (e.g., email lists from professional
organizations, flyers) and/or the data will be (proposal) or were
(manuscript) obtained (e.g., archived data, public records) with
sufficient detail so the study could be replicated.
Materials or Instrumentation
☐ Describe the instruments (e.g., tests, questionnaires,
observation protocols) that will be
(proposal) or were (manuscript) used, including information on
their origin and evidence of their reliability and validity. OR as
applicable, describe the materials to be used (e.g., lesson plans
for interventions, webinars, or archived data, etc.).
☐ Describe in detail any field testing or pilot testing of
instruments to include their results and any subsequent
modifications.
☐ If instruments or materials are used that were developed by
another researcher, include evidence in the appendix that

permission was granted to use the instrument(s) and/or
material(s) and refer to that fact and the appendix in this
section.
Operational Definitions of Variables
Begin writing here...
XXX
Text…
Checklist:
☐ For quantitative and mixed methods studies, identify how
each variable will be
(proposal) or was (manuscript) used in the study. Use
terminology appropriate for the selected statistical test (e.g.,
independent/dependent, predictor/criterion, mediator,
moderator).
☐ Base the operational definitions on published research and
valid and reliable instruments.
☐ Identify the specific instrument that will be (proposal) or was
(manuscript) used to measure each variable.
☐ Describe the level of measurement of each variable (e.g.,
nominal, ordinal, interval, ratio), potential scores for each
variable (e.g., the range [0–100] or levels [low, medium, high]),
and data sources. If appropriate, identify what specific scores
(e.g., subscale scores, total scores) will be (proposal) or were
(manuscript) included in the analysis and how they will be
(proposal) or were (manuscript) derived (e.g., calculating the
sum, difference, average).
Study Procedures
☐ Describe the exact steps that will be (proposal) or were
(manuscript) followed to collect the data, addressing what data
as well as how, when, from where, and from whom those data
will be (proposal) or were (manuscript) collected in enough
detail the study can be replicated.

Data Analysis
☐ Describe the strategies that will be (proposal) or were
(manuscript) used to code and/or analyze the data, and any
software that will be (proposal) or was (manuscript) used. ☐
Ensure the data that will be (proposal) or were (manuscript)
analyzed can be used to answer the research questions and/or
test the hypotheses with the ultimate goal of addressing the
identified problem.
☐ Use proper terminology in association with each
design/analysis (e.g., independent variable and dependent
variable for an experimental design, predictor, and criterion
variables for regression).
☐
For quantitative studies, describe the analysis that will
be (proposal) or was
(manuscript) used to test each hypothesis. Provide evidence the
statistical test chosen is appropriate to test the hypotheses and
the data meet the assumptions of the statistical
tests.
☐
For qualitative studies, describe how the data will be
(proposal) or were (manuscript) processed and analyzed,
including any triangulation efforts. Explain the role of the
researcher.
☐
For mixed methods studies, include all of the above.
Assumptions
☐ Discuss the assumptions along with the corresponding
rationale underlying them.

Limitations
☐ Describe the study limitations.
☐ Discuss the measures taken to mitigate these limitations.
Delimitations
Checklist:
☐ Describe the study delimitations along with the corresponding
rationale underlying them. An example of delimitations are the
conditions and parameters set intentionally by the researcher or
by selection of the population and sample.
☐ Explain how these research decisions relate to the existing
literature and theoretical/conceptual framework, problem
statement, purpose statement, and research questions.
Ethical Assurances
☐ Confirm in a statement the study will (proposal) or did
(manuscript) receive approval from Northcentral University’s
Institutional Review Board (IRB) prior to data collection. ☐ If
the risk to participants is greater than minimal, discuss the
relevant ethical issues and how they will be (proposal) or were
(manuscript) addressed.
☐ Describe how confidentiality or anonymity will be (proposal)
or was (manuscript) achieved.
☐ Identify how the data will be (proposal) or were (manuscript)
securely stored in accordance with IRB requirements.
☐ Describe the role of the researcher in the study. Discuss
relevant issues, including biases as well as personal and
professional experiences with the topic, problem, or context.
Present the strategies that will be (proposal) or were
(manuscript) used to prevent these biases and experiences from
influencing the analysis or findings.
☐ In the dissertation manuscript only, include the IRB approval

letter in an appendix.
Summary
☐ Summarize the key points presented in the chapter.
☐ Logically lead the reader to the next chapter on the findings
of the study. Chapter 4: Findings
and purpose sentences verbatim and the organization of the
chapter.
☐ Organize the entire chapter around the research
questions/hypotheses.
XXX of the Data
☐ For qualitative studies, clearly identify the means by which
the trustworthiness of the data was established. Discuss
credibility (e.g., triangulation, member checks), transferability
(e.g., the extent to which the findings are generalizable to other
situations), dependability (e.g., an in-depth description of the
methodology and design to allow the study to be repeated), and
confirmability (e.g., the steps to ensure the data and findings
are not due to participant and/or researcher bias).
☐ For quantitative studies, explain the extent to which the data
meet the assumptions of the statistical test and identify any
potential factors that might impact the interpretation of the
findings. Provide evidence of the psychometric soundness (i.e.,
adequate validity and reliability) of the instruments from the
literature as well as in this study (as appropriate).
Do
not merely list and describe all the measures of validity
and reliability.
☐ Mixed methods studies should include discussions of the
trustworthiness of the data as well as validity and reliability.

Results
☐ Briefly discuss the overall study. Organize the presentation
of the results by the research questions/hypotheses.
☐ Objectively report the results of the analysis without
discussion, interpretation, or speculation.
☐ Provide an overview of the demographic information
collected. It can be presented in a table. Ensure no potentially
identifying information is reported.
Research Question 1/Hypothesis
Text…
☐ Report all the results (without discussion) salient to the
research question/hypothesis.
Identify common themes or patterns.
☐Use tables and/or figures to report the results as appropriate.
☐ For quantitative studies, report any additional descriptive
information as appropriate.
Identify the assumptions of the statistical test and explain how
the extent to which the data met these assumptions was tested.
Report any violations and describe how they were managed as
appropriate. Make decisions based on the results of the
statistical analysis. Include relevant test statistics,
p values, and effect sizes in accordance with APA
requirements.
☐ For qualitative studies,
describe the steps taken to analyze the data to explain
how the
themes and categories were generated. Include thick
descriptions of the participants’
experiences. Provide a comprehensive and coherent
reconstruction of the information obtained from all the
participants.
☐ For mixed methods studies,

include all of the above.
Evaluation of the Findings
☐ Interpret the results in light of the existing research and
theoretical or conceptual framework (as discussed in Chapters 1
and 2). Briefly indicate the extent to which the results were
consistent with existing research and theory.
☐ Organize this discussion by research question/hypothesis.
☐ Do
not draw conclusions beyond what can be interpreted
directly from the results.
☐ Devote approximately one to two pages to this section.
Summary
☐ Summarize the key points presented in the chapter.
Chapter 5: Implications, Recommendations, and Conclusions
and purpose sentences verbatim, and a brief review of
methodology, design, results, and limitations.
☐ Conclude with a brief overview of the chapter.
Implications
☐ Organize the discussion around each research question and
(when appropriate) hypothesis individually. Support all the
conclusions with one or more findings from the study.
☐ Discuss any factors that might have influenced the
interpretation of the results. ☐ Present the results in the context
of the study by describing the extent to which they address the
study problem and purpose and contribute to the existing
literature and framework described in Chapter 2.

☐ Describe the extent to which the results are consistent with
existing research and theory and provide potential explanations
for unexpected or divergent results.
☐ Identify the most significant implications and consequences
of the dissertation (whether positive and/or negative) to
society/desired societal outcomes and distinguish probable from
improbable implications.
Research Question 1/Hypothesis
Text…
Recommendations for Practice
☐ Discuss recommendations for how the findings of the study
can be applied to practice and/or theory. Support all the
recommendations with at least one finding from the study and
frame them in the literature from Chapter 2.
☐ Do
not overstate the applicability of the findings.
Recommendations for Future Research
☐ Based on the framework, findings, and implications, explain
what future researchers might do to learn from and build upon
this study. Justify these explanations.
☐ Discuss how future researchers can improve upon this study,
given its limitations.
☐ Explain what the next logical step is in this line of research.
Conclusions
Checklist:
☐ Provide a strong, concise conclusion to include a summary of
the study, the problem addressed, and the importance of the
study.
☐ Present the “take-home message” of the entire study.

☐ Emphasize what the results of the study mean with respect to
previous research and either theory (PhD studies) or practice
(applied studies).
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Appendix A XXX
Insert Appendix A content here…
Appendix B XXX
Insert/type Appendix n content here…
Family Engagement Workshop for Staff
Outline
Three ways families can benefit from family engagement:
(Explain each benefit in 3-4 sentences including a research-
based rationale that supports why each is important.)
1.
2.

3.
Three culturally responsive communication and collaboration
skills that support family engagement:
(Explain each culturally responsive communication and
collaboration skill in 3-4 sentences including a research-based
rationale that supports why each is important.)
1.
2.
3.
Five culturally responsive practices/strategies that can be
implemented at Scribbles to promote meaningful family
partnerships and support family engagement:
(Explain each culturally responsive practice/strategy in 3-4
sentences including a research-based rationale that supports
why each is important.)
1.
2.
3.
4.
5.
image1.png
image2.png

Engagement Workshop for Families
Outline
Three ways children can benefit from family engagement:
(Explain each benefit in 3-4 sentences including a research-
based rationale that supports why each is important.)
1.
2.
3.
Five culturally responsive opportunities for meaningfully
engagement in our program at Scribbles:
(Explain each culturally responsive opportunity for meaningful
engagement in 3-4 sentences including how each opportunity
represents culturally responsive practice.)
1.
2.
3.
4.
5.
image1.png
image2.png

CL3004 Assessment Instructions
Review the details of your assessment including the rubric. You
will have the ability to submit the assessment once you earn a
score of 80% or better on all of the related sub-competency
quizzes and engage with your Faculty Subject Matter Expert
(SME) in a substantive way about the competency.
Overview
For this Performance Task, you will be adopting the role of the
director of Scribbles Early Learning Program who is invested in
supporting family engagement through culturally responsive
practices. As a tool for furthering this goal, you have decided to
hold two workshops—one for staff and one for families. These
workshops will be designed to support staff and families in
understanding 1) the importance of family engagement, and 2)
how engagement can be fostered through culturally responsive
strategies. For this Performance Task you will develop an
outline for each workshop.
Submission Length: Two workshop outline templates, 1-2 pages
in length each.
Professional Skills:Written Communication and
Engaging Multiple Social and Cultural Perspectives are
assessed in this Competency.
This Assessment requires submission of two files, a completed
Family Engagement Workshop for Staff Outline and a
completed Family Engagement Workshop Outline. Save your
files as follows:
· Save the completed Family Engagement Workshop Outline for
Staff as
CL3004_staff_ firstinitial_lastname (for example,
CL3004_staff_J_Smith).
· Save the completed Family Engagement Workshop Outline as

CL3004_families_ firstinitial_lastname (for example,
CL3004_families_J_Smith).
You may submit a draft of your assignment to the
Turnitin Draft Check area to check for authenticity.
When you are ready to upload your completed Assessment, use
the
Assessment tab on the top navigation menu.
Instructions
Before submitting your Assessment, carefully review the rubric.
This is the same rubric the assessor will use to evaluate your
submission and it provides detailed criteria describing how to
achieve or master the Competency. Many students find that
understanding the requirements of the Assessment and the
rubric criteria help them direct their focus and use their time
most productively.
Rubric
Access the following to complete this Assessment:
·
Scribbles Early Learning Center Program Description
·
The Family Engagement Workshop for Staff Outline
·
The Engagement Workshop for Families Outline
Promoting Family Engagement at Scribbles Early Learning
Program
The Scribbles Early Learning Program is committed to
supporting the development and learning of each child within
the program community. Within each of the classrooms and the
larger program, families are embraced as partners. As the
director for the program, your goal is to work to enhance and
strengthen the current model through integration of evidence-
based practices. You have gathered information about the
program, as reflected in the “Scribbles Early Learning Center
Program Description” document. In your conversation with

program staff, you have identified that although there are many
opportunities and structures in place to support family
engagement, the majority of families within Scribbles Early
Learning Program are not presently engaged as partners in the
early childhood classroom/program community. You have
decided to develop two workshops, one for staff and one for
families, with the goal of sharing information that will increase
and enhance family engagement.
Part 1: Family Engagement Workshop for Staff
For this portion of your Assessment, you will complete a
workshop outline for staff that promotes knowledge of
culturally responsive practices that support family engagement.
The objectives of your workshop include explaining:
· Benefits of family engagement for families
· Culturally responsive communication and collaboration skills
that support family engagement
· Culturally responsive practices/strategies that can be
implemented in early childhood settings to promote meaningful
family partnerships and support family engagement
Part 2: Family Engagement Workshop
For this portion of your Assessment, you will complete a
workshop outline for families that is designed to support their
engagement within the early childhood environment. The
objectives of your workshop include explaining:
· How children benefit from family engagement in early
childhood settings
· Culturally responsive ways families can become meaningfully
engaged in the Scribbles Early Learning Program
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©2017 Walden University 1

Competency CL2004: Culturally Responsive Relationships:
Recommend culturally responsive practices to promote
supportive and respectful partnerships with families.
Assessment Rubric
0
Not Present
1
Needs Improvement
2
Meets Expectations
Topic 1: Engaging Families Through Responsive Practices
Explain each benefit in
3-4 sentences
including a research-
based rationale that
supports why each is
important.
LO1: Explain research-
based ways families can
benefit from
engagement in their
children’s early
childhood programs.
Response is not present.
Explanation of the ways

families benefit from family
engagement is vague,
inaccurate, or incomplete.
Response provides a clear,
accurate, research-based,
explanation of the ways families
can benefit from family
engagement in their child’s early
childhood setting.
.
based ways children can
benefit from family
engagement in early
childhood settings.
Explanation of the ways
children benefit from family
inaccurate, and/or incomplete.
explanation of the ways children
can benefit from family
engagement in early childhood
settings.

Topic 2: Culturally Responsive Communication and
Collaboration Strategies
Explain each culturally
responsive
communication and
collaboration skill in 3-
4 sentences including
a research-based
rationale that supports
why each is important.
based culturally
responsive
communication and
collaboration skills that
support family
engagement.
Explanation of culturally
responsive communication
and collaboration skills
supportive of family
inaccurate, and/or incomplete.

explanation of culturally
responsive communication and
collaboration skills supportive of
family engagement.
Topic 3: Effective Culturally Responsive Program and
Classroom Practices That Promote Family Partnership and
Engagement
responsive
practice/strategy in 3-4
sentences including a
research-based
rationale that supports
why each is important.
based culturally
responsive
practices/strategies that
can be implemented
within early childhood
settings to promote
responsive
practices/strategies that can
be implemented within early
childhood settings to promote

family partnership and
inaccurate, or incomplete.
responsive practices/strategies
that can be implemented within
early childhood settings to
promote family partnership and
engagement.
family partnership and
engagement.
responsive
opportunity for
meaningful
engagement in 3-4
sentences including

how each opportunity
represents culturally
responsive practice.
LO2: Explain culturally
responsive ways families
can become
meaningfully involved in
early childhood settings.
responsive ways families can
become meaningfully engaged
in an early childhood setting is
vague, inaccurate, and/or
incomplete.
responsive ways families can
become meaningfully involved in
an early childhood setting.
Mastery Rubric
Exceeds Expectations: In-Depth Analysis: Explores issues

through analysis of evidence that result in informed
conclusions.
LO1: Synthesizes in-
depth information
from relevant
sources.
Responses to items synthesize information from relevant
sources to demonstrate a thorough
understanding of the role of culturally responsive relationships
and family engagement in
supporting positive outcomes for young children and their
families.
Written Communication: Write with clarity, coherence, and
purpose.
0
Not Present
1
Needs Improvement
2
Meets Expectations
LO1: Construct complete
and correct sentences

(AWE 2; Sentence Level
Sentences are
incoherent and
impede reader’s
Sentences are incomplete
and/or include fragments and
run-on sentences, limiting
Sentence structure effectively
conveys meaning to the reader.
Skills) access to ideas. reader’s access to ideas.
LO2: Demonstrate the
effective use of grammar
and mechanics. (AWE 2;
Sentence Level Skills)
Multiple inaccuracies
in grammar and
mechanics impede
reader’s access to
ideas.
Some inaccuracies in grammar
and mechanics limit reader’s
access to ideas.
Use of grammar and mechanics is

straightforward and effectively
conveys meaning to reader.
LO3: Create cohesive
paragraphs with a clear
central idea. (AWE 2;
Paragraph Level Skills)
Paragraphs, or lack of
paragraphs, impede
reader’s access to
ideas.
Construction of main idea
and/or supporting paragraphs
limit reader’s access to ideas.
Main idea and/or supporting
paragraphs effectively convey
meaning to reader.
LO4: Use supporting
material to support a
claim. (AWE 2; Use of
Evidence)
Supporting materials
are not present.
Supporting material is used
inconsistently or
inappropriately.
Supporting material is used to
enhance meaning. Writing is
appropriately paraphrased and

uses direct quotes as applicable.
LO6: Identify sources
(AWE 2; Credit to
source)
Sources are missing. Writing inconsistently identifies
or misrepresents sources.
Writing clearly identifies the source
of nonoriginal material and/or
ideas.
Engaging Multiple Social and Cultural Perspectives: Apply
strategies to develop intellectual flexibility and
broad knowledge that enables perception of the world through
the perspectives of diverse social and cultural
perspectives.
0
Not Present
1
Needs Improvement
2
Meets Expectations
LO2: Recognize how
knowledge from different
cultural and social
perspectives might affect
interpretations of issues
in society.

Recognition is not
present.
Response demonstrates a
vague understanding of how
different cultural and social
perspectives might affect
interpretations of issues.
Response demonstrates a clear
understanding of how different
cultural and social perspectives
might affect interpretations of
issues.

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