Human Asset Accounting LO17320

DeWitt Beeler (
Fri, 06 Mar 1998 09:14:08 -0500

Replying to LO17288 --

Dr. Mike Kelleher wrote, in part:
> One of our network members has asked me if I knew of any company or
> organisation which accounts for the value of its people in its annual
> forms of accounting which allocate value to
> training and learning... challenge traditional methods of company accounting?

A few months back, in Forbes ASAP I think, there were two very good
pro-and-con articles relating to this. One took the position that peope
should be accounted for as assets, the other took the position that this
idea is nuts. Good points were made on both sides, though presonally I was
more persuaded by the guy who thought it was a whacky idea.

These would be a pretty good place to start, I think.

DeWitt L. Beeler
Performance Development Corporation
Oak Ridge, Tennessee

-- (DeWitt Beeler)

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