In, “A Review of Human Resources Accounting and Organizational Performance”, Cherian and Farouq (2013, p. 74) cite several studies on human resource controlling and human resource accounting that focused on a diverse range of research concerns. For instance, researchers have linked human resources controlling measures with firm or organizational performance (Afiouni, 2007; van der Zahn et al., 2007; Johansson, 2007; Martin-de-Castro et al., 2006; Youndt & Snell, 2004; Roos et al., 2004; Perez & Ordonez de Pablos, 2003). Although several articles have been debated the influence of the results of company training activities on organizational performance, research is still not conclusive that human resources assets are important in creating value for the company.
For this reason, this paper focuses on the presentation of selected research results related to company staff training carried out in 45 Czech companies during the period of 2014-2017. The goal of our research was to examine the present state and potential for application of controlling in this field of company activities, primarily in the area of economic efficiency evaluation of training. There is an emphasis on intermingling and seeking out mutual associations between theoretical presumptions, previously resolved projects, and realistic observations based on the outcomes of the research conducted and the methodology used.
This paper also deals with ways controlling tools are used in staff training and contains a brief summary of research that was carried out by the authors. A major portion of the study consists of an evaluation on the efficiency of staff training. The final part outlines possibilities for using the important controlling tool - reporting, which should provide management with an information service using a proposed set of indicators that are directly related to the analyzed activities of the company.