Traditional business practice undervalues human capital, and most conventional accounting models reflect this inclination. The argument for more explicit measurements of human resources is simple: Improved measurement of human resources will lead to more rational and productive choices about managing human resources. The business community is…

With accelerating technology in the workplace, worker training has become a key component of almost every corporation's long-range strategic plan. Almost all companies provide some form of training in computer operations to new and existing employees, and more than 90 percent of companies also provided a range of management, leadership, and…