Assessing the Validity of a Theory of Human Resource Value: A Field Study

Abstract

Human resource accounting is concerned with the development of theory and methods of measuring the cost and value of people to formal organizations. Its ultimate objectives are (1) to develop a theory of the nature and determinants of the value of people to formal organizations and (2) to develop valid and reliable methods of measuring the cost and value of people to organizations. The need for measures of human resource cost and value has been discussed extensively during the past few years (Likert, 1961, 1967; Hermanson, 1964; Hekimian and Jones, 1967; Brummet, Flamholtz, and Pyle, 1968, 1969; Flamholtz, 1969, 1971a; and Lev and Schwartz, 1971). The need for a theory of human resource value has received less attention (Flamholtz, 1969, 1971a).

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