Human resources accounting is a type of accounting that attempts to calculate the cost and value of employees within a company. This subset of accounting is not strictly limited to the salaries and ...

The value of a corporation's human assets in terms of their impact on production costs, quality control and customer satisfaction is often many times its annual earnings. Too often, however, a firm ...

This is the second article in a 2-part series focusing on nurse turnover and its costs. Part 1 (December 2004) described nurse turnover costs within the context of human capital theory, and using ...