Should Your Organization Attempt to Value its Human Resources?

See, for example, Hekimian James C. Jones Curtis H. , “Put People on Your Balance Sheet,” Harvard Business Review, 45 (Jan.-Feb. 1967), 105–113; Hermanson R. H. , Accounting for Human Assets, occasional paper No. 14 (East Lansing, Mich.: Bureau of Business and Economic Research, Graduate School of Business Administration, Michigan State University, 1964); Likert Rensis , The Human Organization: Its Management and Value (New York: McGraw-Hill, 1967); Likert Rensis Seashore Stanley E. , “Making Cost Control Work,” Harvard Business Review, 41 (Nov.-Dec. 1963), 96–108; and Lee Brummet R. Flamholtz Eric G. Pyle William C. , “Human Resource Accounting: A Tool to Increase Managerial Effectiveness,” Management Accounting (August 1969), 12–15.

Flamholtz Eric G. , “The Theory and Measurement of an Individual's Value to an Organization,” unpublished Ph.D. dissertation (Ann Arbor: University of Michigan, 1969).

Ibid, pp. 62 and 63.

See, for example, Ross I. C. Zander A. F. , “Need Satisfactions and Employee Turnover,” Personnel Psychology, 10 (1957), 327–338; and Hulin C. L. , “Job Satisfaction in a Female Clerical Population,” Journal of Applied Psychology, 50 (1966), 280–285.

See, for example, Lee Brummet R. Flamholtz Eric G. Pyle William C. , eds., Human Resource Accounting: Development and Implementation in Industry (Ann Arbor: Foundation for Research on Human Behavior, 1969).

Ibid, pp. 35–37.