Term Paper on "Function of Human Resource"

Term Paper 6 pages (1791 words) Sources: 1+

[EXCERPT] . . . .

Function of Human Resource

The objective of this work is to choose a company and keeping in mind the elements of: (1) strategic HRM; (2) motivation; (3) team and group dynamics; (4) HRD and training in the organization; (5) turnover in the organization; (6) selection and training; (7) individual, group and organization wide incentive; and (8) managing under performers and discipline, to relate the background of the company with a description of the organization: include the organization's type, size, age, hierarchical structure, type of culture, types of employees, range of education of employees, industry, etc. Secondly, this work will choose at least two HRM problems or issues in the organization, which are acknowledged to have brought about a reduction in productivity. Thirdly, this work will discuss the range of theories and concepts covered in the weekly discussion that might resolve the problems and issues in the company if they were applied and practiced. Finally, this work will explain the changes that would be suggested for the company for improving the situation and state how those changes would be implemented and identify obstacles to making those specified changes.

I. The INTERNAL REVENUE SERVICE

For the purpose of this study, the business chosen is the Internal Revenue Service. It is reported in the work entitled: "IRS Audits Not Paying Off Says Study" published in the CFO magazine online that: "Internal Revenue Service agents are 'spending substantially more of their time on corporate audits that produce no revenue for the government than they did in the recent past." (Taub and Cook, 2007) it is reported in the work of Johnson (2006) that the IRS "continues to lack accurate, useful and timely financial information and sound controls with which to make fully integrated decisions and to ensure ongoing accountability..." according to U.S. Comptroller General David Walker. The Government Accountability Office "has stressed that the IRS has serious internal control weaknesses...since its first audit of the Internal Revenue Service in 1992...and the GAO's latest audit of the service was no exception." (Johnson, 2006) Additionally reported is that the Internal Revenue Service presently uses "obsolete technology" which results in its ability to do its job being greatly diminished and characterized by non-productivity as it is "unable to obtain comprehensive, timely, accurate, and useful information for day-to-day decision making." (Johnson, 2006)

II. PRIMARY ISSUES of IRS HR Management

According to Johnson the IRS must continue its' efforts at modernization if it increases its productivity. Issues faced by the Internal Revenue Service are noted to include: (1) budget constraints; and (2) technology issues. The cost-accounting module utilized by the IRS is the Integrated Financial System (IFS) which served well in "mitigating several material weaknesses in its internal controls" according to the GAO however, there are no plans to integrate the IFS with the tax processing system of the IRS and furthermore, the IRS has yet to provide an explanation indicating how the limitations to its systems will be resolved. The Internal Revenue Service is "a large and complex organization: In fiscal years 2006 and 2005, the agency collected $2.5 trillion and $2.3 trillion, respectively, in tax payments, and paid out about $277 billion and $267 billion in taxpayer refunds."(Johnson, 2006) Departmental functions in the Internal Revenue Service include the following: (1) Operations; (2) Research, Planning and Monitoring; (3) finance; (4) administration; and (5) legal services. (Internal Revenue Services, 2008) the Administration Department for the IRS has the responsibility for the formulation of policies, strategies and programs that enable "efficient management of all functional and administrative activities of the Service" and for administration of all human resources systems including "recruitment, compensation and benefits." (Internal Revenue Services, 2008) Additionally this department has the responsibility for the development of procedures that are appropriate "for the effective management of support services -transport, estate, security..." And for development of "staff...and manpower planning." (Internal Revenue Services, 2008)

The administration department has five units: (1) administration (HR); (2) estate; (3) training; (4) transport; and (5) security. (Internal Revenue Services, 2008) Administration (HR) holds the responsibility for "the recruitment of the right caliber of personnel and the provision of adequate compensation and benefits package and as well holds responsibility for the development of the HR with the goal of "equipping it with the knowledge, skills and attitudes required for achieving the objectives of the Service. Units which report directly to the Commissioner include: (1) Public relations and tax education; (2) internal audit; and (3) management information technology unit. (Internal Revenue Services, 2008)

III. ANALYSIS

Identified as primary issues relating to the Human Resources function of the Internal Revenue Service are the issues of: (1) budget constraints; and (2) technology issues. Technology issues and budget restraints are related in that the perceived usefulness of what is available to the Internal Revenue Service employees is not being manipulated by the employees or the organization in order to derive the most in terms of benefits of those applications. As noted in the beginning of this study, the organization of the Internal Revenue Service (IRS) has failed to integrate the 'Integrated Financial System' (IFS) with the tax processing system of the IRS who has also failed in mitigating the weaknesses in its internal control, which are of a material nature. There has furthermore, been no proposal for change to full integrate these two systems and therefore the processes and functions of the IRS as a whole has been severely weakened evidenced in the non-productivity characterizing the IRS at present. This perceived usefulness is also likely to be affected by the 'ease of use' of the technology. However, as the technology has not been integrated and fully implemented, the potential of systems integration for the IRS has been lost resulting in methods, which alone used, are systems that are 'obsolete'. The work of Neville and Fitzgerald (2002) entitled: "An Innovative Training Model for an Organization Embracing Technology" relates that the "significance of information technology (it) for modern business, and indeed, research in general cannot be questioned, as its sheer pervasiveness adequately attests. However, simplistic view of technological utopianism are now being offset by accounts of technology dystopianism." (2002) Clearly organizational management have wholeheartedly subscribed to an it future as a staggering 41% of total capital expenditure in U.S. organizations currently goes on it. However, organizations face enormous difficulty in trying to achieve successful training programs in the instruction and use of it." Neville and Fitzgerald relate the work of Davis (1989) who identified "two constructs as relevant to user acceptance of technology" which are those of: (1) ease of use (EOU); and (2) perceived usefulness (PU) and relates that these two constructs were "operationalized into a set of principles to underpin the training program which was delivered in two phases. The following illustration is Davis' conceptualization of user acceptance constructs.

Davis' Conceptualization of User Acceptance Constructs

Source: Neville and Fitzgerald (2002)

Neville and Fitzgerald (2002) state that Davis represents "one of the original and most influential researchers in the area of user acceptance of it." Furthermore, findings in this area of study and across a "range of diverse research streams to propose a number of constructs that are relevant to technology acceptance." Suggested by Davis is a "chain of causality between these categories: greater ease of use leads to higher perceived usefulness which in turns leads to more usage of categories: greater ease of use leads to higher perceived usefulness which in turn leads to more usage of technology." (Neville and Fitzgerald, 2002) This theory is empirically documented in literature and research however; these constructs have been conducted by quantitative means according to Neville and Fitzgerald (2002). Because information technology (it) for modern business is so very important, "it is vital that organizations can achieve successful training in the it area." (Neville and Fitzgerald, 2002)

SUMMARY & CONCLUSION

The Internal Revenue Service has failed to train its employees to fully utilize the system(s) that have been invested in by the organization and while the system has been procured the functions of HR are not up to pace due to failure to train and educate employees about the potential of the material system(s) at the disposal of the employees to use as tools in meeting the requirements of their jobs in the IRS organization or as noted in the work of Neville and Fitzgerald (2002) citing Davis (1999) the perceived usefulness of the system has failed to receive the attention of employees because they are not knowledgeable enough in the information technology area of the organization to understand the capacity they truly have the power to enable through use of these tools in fulfilling their work requirements. It is likely that both the 'ease of use' and the 'potential of use' has failed in being acknowledged among employees of the Internal Revenue Service because the 'ease of use' is much easier than employees might assume and the perceived usefulness of integration of these two systems surpasses the employee's wildest imaginations. This is however, not because the employees are willfully negligent nor to… READ MORE

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