This research project examines the relationships between HR policies, management accounting and organisational performance on the basis of international case studies and interviews across a range of industries from building materials to software development. * Explores the relationship between different HR policies and organisational performance and how management accountants can establish links between the two; * The first to extend existing research into Japanese companies to give a different perspective and another point of comparison; * Case study results are tested in the telephone survey for better accuracy and insight* Original, cutting-edge research funded by the Chartered Institute of Management Accountants * Unique international perspective: extends existing research into Japanese companies to give a different perspective and another point of comparison * Results of six extensive case studies and 100 telephone interviews