Luise Correa

Date of Award


Document Type

Independent Study

Degree Name

Master of Business Administration (MBA)


In the late 60s and early 70s, the human resource accounting concepts were considered to be in a period of development and transition. Many believed that further research was necessary before the concepts were to be considered of significant value to management. A lot of people felt that the concept of recognizing the value of humans in organizations was a sound one. However, we find ourselves in the late 70s and I sense that not too much has been progressed toward furthering our knowledge of the HRA concepts. Prior AFIT work in the subject focused primarily on the methodology of HRA rather than in its value and problems of implementation. I believe that a revolutionary concept can be of value only after it is understood, its objectives defined and its implementation charted

This paper will attempt to evaluate the degree of progress made in adopting HRA concepts and some of the problems, if any, bearing on its implementation