This essay has a total of 2666 words and 13 pages.


Finding ways to support improvements on traditional approaches is a constant challenge to
any field and control professionals, who must be open and receptive to change. Not being
afraid of change isn't enough, however; accountants must be excited and motivated about
new ways of doing things.

With the introduction of Human Resources, people in an organization have taken a new role.
Long gone were the days when an accountant is a clerk. In today’s day and age, an
employee is an asset for that company. They are a major investment and companies thrive in
protecting their interests and development. Human Resources (HR) have developed and now
is a full fledged field. Most companies have some sort of Human Resource management.
Basically where there is hiring and firing, there is Human Resources activities involved.
Whether it is a small firm or a large corporation, Recruitment and Selection is needed in
every kind of organization.

HR defines the organization objective to its employees. It makes the people involved to be
part of the organization and work towards a goal. It also enhances ones responsibilities
more clearly. The job activities and profile will be to work towards organizational goal
yet at the same achieving personal objectives. Hence, in HR employee’s development
is very important whether by relationship building or through training. All kinds of
skills are taken into accounts and measure before an employee is hired. Career plans and
objectivity in life is top priority as this will determines whether the prospective
employee is a good investment or not.

A major role of HR is Recruitment and Selection, which will be the topic of this article.
The Recruitment and Selection procedure in any organization is most important, as they are
the foundation for which the company makes the decision of hiring and invests in an
individual. Selection means to choose the best candidate for a particular job, keeping in
mind how his goals are in tune with the organization’s goals. HR has made this
process of selection sophisticated and more challenging. Educational background and years
of experience are no longer the only major pre-requisite. What people know is less
important than who they are. Hiring, is not about finding people with the right
experience. It's about finding people with the right mindset. These companies hire for
attitude and train for skill. A mix of ten different intelligence’s: deductive,
inductive, mechanical, memory, numerical, perceptual, reasoning, spatial, verbal, and
vocabulary. In addition to that five other elements which makes up a personality of an
employee : extroversion, emotional stability, agreeableness, conscientiousness, openness
to experience. Ask any ten human resource managers how they select employees and you will
find that most of them work from the same set of unchallenged, generally unspoken ideas.
Their way of thinking and the employee selection procedures that stem from it involve
precise matching of knowledge, ability, and skill profiles. They see employee selection as
fitting a key - a job candidate - into a lock - the job. The perfect candidate's
credentials match the job requirements in all respects. Only an exact fit guarantees top
employee performance. Cook, McClelland and Spencer capture the precise matching idea in
the AMA's Handbook for Employee Recruitment and Retention:

The final selection decision must match the 'whole person' with the 'whole job.' This
requires a thorough analysis of both the person and the job; only then can an intelligent
decision be made as to how well the two will fit together...stress should be placed on
matching an applicant to a specific position.

The bulk of the research we have considered thus far focuses on individual job proficiency
in traditional jobs. Despite the widespread use of work teams in today's businesses, there
are no studies that look at how well intelligence predicts performance in teams. The same
kind of uncertainty exists about the role that conscientiousness plays in generating the
often-unrewarded "beyond the call of duty" contributions called organizational citizenship
behaviors (OCB).

There are at least five circumstances that should lead employers to consider replacing
precise matching with a search for employees with a mix of intelligence. The first
two-suggestion rest on the results of the research discussed in the preceding pages. The
remaining three have not been tested in the laboratory, but make sense logically.

* When the Job Calls for a Great Deal of Problem Solving. In this case, g influences the
ability of individuals to identify problems and to come up with creative ways to solve
them. It appears likely, as well, that conscientious men and women assign high priorities
to company concerns and thus look for solutions that benefit their employers, not just

* When the New Employee Will Have a High Degree of Autonomy. Employees in some jobs have
little opportunity to show initiative on the one hand or to goof off or goof up on the
other. Some of these workers spend the bulk of their day under their supervisor's direct
gaze. The pace at which others work and the methods they use are spelled out in
excruciating detail and any departure is instantly obvious. The archetypal assembly line
job scores high in this respect. Other jobs stand in stark contrast, and require
independent initiative. Other things being equal, conscientiousness is more likely to
separate high performers from low performers in such low control - low structure jobs than
it is in their high control - high structure counterparts.

* When the Things New Employees Learn on the Job are More Important Than What They Bring
to the Job. Pilots, surgeons, lawyers, and plumbers bring a well defined set of skills to
their jobs. Other jobs are different, however. New employees come to them with little or
no direct preparation. They are expected to learn their jobs after they are hired,
sometimes with the help of formal training, sometimes without. Sixty or 70 percent of jobs
probably fall into this category. For these jobs, the ability and drive to learn the new
assignment is paramount, making general intelligence and conscientiousness important keys
to success.

* When the New Employee Must Learn the Job Rapidly and Adapt Equally Rapidly to Job
Changes. High general intelligence is consistently associated with the ability to grasp
new information. Conscientious candidates are likely to strive to do so. Thus, both g and
conscientiousness probably characterize individuals who will learn new jobs quickly and
deal effectively with change.

* When Two or More Top Job Candidates are Just About Equal in Terms of Knowledge, Skills,
and Abilities. Even in jobs that demand precise matching, the selection process sometimes
yields two or more top candidates who are evenly matched in terms of specific
requirements. In such cases, the candidate who scores highest in terms of g and
conscientiousness is the better choice.

As the first step in a recruiting strategy designed to evaluate the writing of potential
hirees, employers should identify the specific writing skills associated with successfully
producing documents in their work places. The identified job-related skills will then
serve as valid criteria for which potential hirees' writing capabilities can be evaluated.
Organizations may carry out this writing skill identification process by consulting their
practitioners, consulting writing specialists, or referencing published works. As one
example of a published work, authors Claire and Gordon May identify and illustrate several
specific writing skills in their excellent book Effective Writing: Handbook for
Accountants (1996). These skills include accountants' capabilities to write in a coherent,
clear, and concise manner; use standard English correctly, including the proper use of
grammar, punctuation, and spelling; design and prepare documents in a professional manner;
and document references appropriately.

Cangemi also stresses the importance of thinking creatively, of not being inhibited. His
message to auditors is "Here's the software. How you creatively mix it is limited only by
the ideas of the people doing the mixing. Connecting what you do every day to what you try
to do on the computer is integrating auditing, accounts and computing.” "The
business world has obviously changed," Cangemi said. "Transactions are more complex and
involve greater exchanges of money in all different currencies. At international American
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