Developing Human Resource Accounting as a Human Resource Decision Support System.

The human resource accounting system being developed at Touche Ross represents the "state of the art" for human resource accounting presently. The system described above is being implemented on a pilot research basis. It is the first step toward developing an integrated human resource accounting system. With each successive step of the project, new opportunities were exposed. Although this system requires further refinement and research, this pilot study represents a potentially significant advance in the human resource accounting field. The study is also significant because there are, at present, relatively few examples of actual organizations which have developed human resource accounting systems.