Human Resource Accounting

Date of Submission


Document Type


Degree Name

Master of Science in Accounting




Anne Rich


Human capital

Call No. at the Univ. of New Haven Library

AS 36 .N29 Acc. 1981 no.2


Human Resource Accounting has faded from the accounting limelight in recent years. It is difficult to understand exactly why an extremely important topic as this, has more or less, fallen by the wayside. The work to follow will attempt to rekindle the interest in Human Resource Accounting.

The first step is to define Human Resource Accounting. Chapter One goes into some depth in this area. Chapter two then discusses the justification behind a human resource system and discusses the pros and cons in this area. Past models are summarized in Chapter Three in order to bring the reader up-to-date, as far as what has been developed in the past. Some current articles on the subject are then brought forward to present some different ideas in the area of human resources.

Of most interest, is the survey results depicted in Chapter Five. This survey was sent to businessmen to find out what is being done in the actual business world on human asset systems. Chapter Six proposes a unique model using standard costs. Hopefully, this model, with little investment, can be used by all companies interested and fully developed to its' maximum potential.