Determinants and barriers to using the personnel function management control system in the theory and practice of enterprises

Purpose: The purpose of the paper, on both theoretical and practical grounds, is identification and an attempt at evaluating the experiences of implementing and exercising control of the HR processes in enterprises. Design/methodology/approach: The empirical part presents results of a diagnostic survey conducted among a group of 236 enterprises operating in the territory of Poland. Findings: The basic conclusion arising from the conducted research is that the key barrier to implementing advanced HR practices, such as the personnel function management control system, is the perception of the personnel function and the awareness of its importance for the organisation. Research limitations/implications: It is the new HR competencies and the ways of combining the results of implementing the personnel function with the company’s goals and performance that provide an important premise for further research. Originality/value: With regard to the determinants, it has been shown that the source of the capital is most strongly correlated with the application of the HR function management control system. The analysis of the results also enabled identification and characterisation of the most important barriers and limitations to its implementation, which boil down to the perception of the personnel function as not contributing added value to business.

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Opracowanie rekordu ze środków MNiSW, umowa Nr 461252 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2020).