See, for example, HekimianJames C.JonesCurtis H., “Put People on Your Balance Sheet,”Harvard Business Review, 45 (Jan.-Feb. 1967), 105–113; HermansonR. 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); LikertRensis, The Human Organization: Its Management and Value (New York: McGraw-Hill, 1967); LikertRensisSeashoreStanley E., “Making Cost Control Work,”Harvard Business Review, 41 (Nov.-Dec. 1963), 96–108; and Lee BrummetR.FlamholtzEric G.PyleWilliam C., “Human Resource Accounting: A Tool to Increase Managerial Effectiveness,”Management Accounting (August 1969), 12–15.
2.
FlamholtzEric G., “The Theory and Measurement of an Individual's Value to an Organization,” unpublished Ph.D. dissertation (Ann Arbor: University of Michigan, 1969).
3.
Ibid, pp. 62 and 63.
4.
See, for example, RossI. C.ZanderA. F., “Need Satisfactions and Employee Turnover,”Personnel Psychology, 10 (1957), 327–338; and HulinC. L., “Job Satisfaction in a Female Clerical Population,”Journal of Applied Psychology, 50 (1966), 280–285.
5.
See, for example, Lee BrummetR.FlamholtzEric G.PyleWilliam C., eds., Human Resource Accounting: Development and Implementation in Industry (Ann Arbor: Foundation for Research on Human Behavior, 1969).
