Further, Welbourne and Andrews (1996) demonstrated that that the value a company placed on developing it's human resources and how the company structured it's reward program were significant predictors of firm survival even after statistically controlling for other important factors that impact business success, such as industry, company size, and profit. Rauch, Frese, and Utsch (2005) also found that the value and quality employees (centrally determined by human resource management practices) are important predictors of future business growth. In fact, research by Dunn and Bradstreet (200 1 ) suggests that managerial incompetence in the area of human resource management is one of the primary causes of failure in smaller firms.