Date of Award


Document Type

Independent Study

Degree Name

Master of Business Administration (MBA)


Since its' introduction in the early 1960s, the idea of Human Resources Accounting has, for the most part, been resisted, rejected, and left the perish in the pages of business periodicals. Exactly why such a well-intentioned program has been met with such disdain is uncertain.

This study proceeds with a discussion of the topic of Human Resources Accounting, outlining two main tasks which proponents of the idea have had to accomplish thus far: winning acceptance of the idea of the human resources as a capitalizable asset and deciding upon what basis the value of the human asset will be quantified.

The conclusion then raises the notion that employee acceptance may be the key to overcoming the current lack of interest and measure of resistance. Finally, a suggested sample design and employee survey are offered in order to determine the level of acceptance.

Included in

Business Commons