Human asset accounting

PETER McCOWEN (Consultant, Mackenzie Davey & Associates Ltd.)

Management Decision

ISSN: 0025-1747

Publication date: 1 February 1968


NOT since the days of slavery have human beings been evaluated in terms of their potential earning capacity to their employers. This form of assessment disappeared with the ownership of employees, but recently it has been found that attaching a value to human assets is both feasible and profitable. The aim is no longer to barter in flesh and blood, and there is certainly no likelihood that people will be bought and sold; instead management is finding that by attaching financial values to its staff it can make more efficient use of its human resources.


McCOWEN, P. (1968), "Human asset accounting", Management Decision, Vol. 2 No. 2, pp. 86-89.

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Copyright © 1968, MCB UP Limited

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