Human Resource Accounting: An Investigation
Date of Award
Master of Science in Accounting
Manpower policy, Accounting--Social aspects
Call No. at the Univ. of New Haven Library
AS 36 .N29 Acc. 1977 no.1
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.
Dereshiwsky, Mary I., "Human Resource Accounting: An Investigation" (1977). Master's Theses. 53.