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| Author: | Appelbaum, S. H. Hood, J. |
| Title: | Accounting for the firm's human resources. |
| Journal: | Managerial Auditing Journal (IAE)
1993 : VOL. 8:2, p. 17-24 |
| Index terms: | CORPORATE STRATEGY HUMAN RESOURCE ACCOUNTING RETURN ON INVESTMENT COMPANIES |
| Language: | eng |
| Abstract: | There is a need for human resource accounting in any organization. The human resource professional can help management to appreciate the long-range consequences and hidden costs of certain business decisions. Human resource accounting can account for the total present and future costs of a layoff. The principal uses of human resource accounting are outlined in the paper. Utility is viewed as a function of several factors. The issue of whether investments in a people should be treated as assets is discussed. Several possible methods for measuring human return on investment are analysed and four business investment principles which are important to management decision making are described. |
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