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El artículo discurre sobre la gestión de los recursos humanos en el mundo empresarial actual. La autora provee una serie de consejos para emprendedores, incluyendo actuar con la verdad, identificar valores similares y formalizar la gestión. También se considera la actitud apropiada que se debe expresar los emprendedores.

In this empirical study, Strategic Human Resources Management becomes a precursor to the Balanced Scorecard. The aim of the study is to examine the relationship between Strategic Human Resources Management in organisations implemented using the three perspectives (customer, financial and process) of the Balanced Scorecard. Two hundred and twenty-two directors took part in this sample, all of whom were asked to do several self-administered tests covering aspects like: demographic data of the interviewee and the company, the BSC-14 scale and the SHRM-53 scale. The results obtained and conclusions drawn suggest that Strategic Human Resources Management predicts the parameters of the Balanced Scorecard. [ABSTRACT FROM AUTHOR]