Journal of

Marketing Development and Competitiveness

Scholar Gateway

Abstracts prior to volume 5(1) have been archived!

Issue 5(1), October 2010 -- Paper Abstracts

Girard  (p. 9-22)

Cooper (p. 23-32)

Kunz-Osborne (p. 33-41)

Coulmas-Law (p.42-46)

Stasio (p. 47-56)

Albert-Valette-Florence (p.57-63)

Zhang-Rauch (p. 64-70)

Alam-Yasin (p. 71-78)

Mattare-Monahan-Shah (p. 79-94)

Nonis-Hudson-Hunt (p. 95-106)

JOURNAL OF MANAGEMENT POLICY AND PRACTICE

Human Asset Measurement: A Comparison of the Artifact-Based

Approach versus Input Methods

Author(s): David M. Savino, Kailee S. McGuire, Kelly M. White

Citation: David M. Savino, Kailee S. McGuire, Kelly M. White, (2012) "Human Asset Measurement: A Comparison of the Artifact-Based Approach versus Input Methods" Journal of Management Policy and Practice, Vol. 13, Iss. 1, pp. 39 - 45

Article Type: Research paper

Publisher: North American Business Press

Abstract:

While the importance of measuring the value of human assets in organizations is not in question, the

acknowledged preferred method and the assurance of accurately measuring them have been topics of

debate for several decades. Professionals in both the fields of Human Resource Management and

Accounting have worked for years to develop a workable method of measurement that provides mutually

agreeable results that ultimately promote organizational success. This article is an attempt to evaluate

two current contrasting approaches of human asset valuation with one view advocating the traditional

method of input valuation while the other promotes an artifact-based output approach.