Title

Human Resource Accounting: An Investigation

Date of Submission

1977

Document Type

Thesis

Degree Name

Master of Science in Accounting

Department

Accounting

Advisor

Anne Rich

LCSH

Manpower policy, Accounting--Social aspects

Call No. at the Univ. of New Haven Library

AS 36 .N29 Acc. 1977 no.1

Abstract

Increasing attention has recently been given.to the notion of treating employees and customers as economic resources, or accounting assets, in the same manner as is done for items such as machinery and equipment. Theoretical and practical justification for this somewhat radical idea is first given. Then, several numeric and behavioral human resource valuation models are summarized and evaluated as to their effectiveness. Some popular misconceptions relative to the human-resource measurement process are cited and criticized. Lastly, certain procedural steps, essential to a successful venture into human-resource accounting, are described.

Share

COinS