A three-year study was made at a printing firm which had experienced rapid post-war expansion followed by conditions of tension, uncertainty, and confusion when some product lines were found to be in over supply or unprofitable. There was a growing distance between management and workers. An experimental program for three of the five company…

Analyses preparatory to construction of a suitable file for generating a system of future performance trend indicators are described. Such a system falls into the category of a current value approach to human resources accounting. It requires that there be a substantial body of data which: (1) uses the work group or unit, not the individual, as…

Multiple regression in a double cross-validated design was used to predict two performance measures (total variable expense and absence rate) by multi-month period in five industrial firms. The regressions do cross-validate, and produce multiple coefficients which display both concurrent and predictive effects, peaking 18 months to two years…

Conventional accounting systems provide no indication as to what conditions and events lead to reported outcomes, since they traditionally do not include measurements of the human organization and its relationship to events at the outcome stage. Human resources accounting is used to measure these additional types of data. This research is…