Measuring Human Resource Using Accounting Numbers

―A Literature Review on the Relationship between Human Resource and Organizational Performance―

Abstract

This paper examines the measurement of the human resources for management control. Human resources are the most important part of intangibles that are the firm resources to generate sustained competitive advantage. Despite this, Because of the difficulty to measure the value of human resource, it is hard to manage human resource strategically. This paper summarizes and synthesizes extant research on measurement the value of human resource, and provide new insights that will help stimulate future research.