TY  - JOUR
AB  - Reviews previous approaches to putting a financial value on skills (human resource accounting) and offers an explanation for their very limited success. Proposes a new method of measuring an organization’s skills in financial terms which will allow the asset value of skills to be included in the balance sheet. Proposes new variants of traditional financial measures (AUR and ROCE) incorporating an asset value of skills. Models the effects of the proposals on a skills‐intensive business showing how performance improvements can be detected which a traditional balance sheet, omitting skill assets, would not reflect.
VL  - 11
IS  - 7
SN  - 0268-6902
DO  - 10.1108/02686909610131828
UR  - https://doi.org/10.1108/02686909610131828
AU  - Sheedy‐Gohil Kieran
PY  - 1996
Y1  - 1996/01/01
TI  - Putting the asset value of skills on the balance sheet
T2  - Managerial Auditing Journal
PB  - MCB UP Ltd
SP  - 16
EP  - 20
Y2  - 2024/04/24
ER  -