Human Asset Accounting LO17311

Richard Goodale (
Fri, 06 Mar 98 08:39:45 GMT

Replying to LO17288

Dr. Mike

In regards to your first question below, Scandia International of
Stockholm has been at the leading edge of this issue for some time, and
has developed some very interesting schemas in this area to support their
overall objective of developing intellectual capital. These are described
by Leif Edvinsson, their Vice President and Corporate Director,
Intellectual Capital, in the June 1997 issue of "Long Range Planning."

In regards to the second question, I think there was a thread on this very
issue on this list a few months ago. To me, one of the key questions is,
what values are reflected in *your* phrase "the view that humans are
resources to be maximised?" Particularly, what do you mean by
"maximised?" If you mean "exploited to create maximum short term profit
for the shareholders of the enterprise" it is one thing. If you mean
"developed to create maximum long term benefit to all stakeholders in the
enterprise, including the 'humans' involved" it is another thing.

I have probably oversimplified this dichotomy, but I do think that one of
the very interesting thing about the "values" issue is the fact that
different people on this list can and do read the same words and come to
very different conculsions as to what they mean.

Cheers from Caledonia

Richard Goodale
The Dornoch Partnership


Richard Goodale <>

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