I am a student of HRM and am currently doing a research paper on Human capital valuation. The scope of the paper also includes human capital valuation and its relation to traditional management accounting.
I would like all your esteemed opinion on the following question and would be grateful for any kind of input-
1) In the absence of exacting concepts to measure and account for human capital, what kind of measuring criteria should be taken? Or is it possible at all to relate Management A/C and Human capital evaluation?
2) What is the current scenario regarding this in the industry? How do companies measure their Human capital? (apart from the ROI approach).
