Ben Compton writes:
> "One time I took this up with Human Resources: Why do you think I am a
> resource?
T J Linzy continues:
> I agree completely, Ben. I have spent a lot of time in financial research
> and my favorite question of "human resource" people is, "Where do you
> carry the depreciation of these resources on your balance sheet?"
If my memory serves [which admittedly it does less and less of late],
"Personnel" departments were renamed "Human Resources" in the spirit - if
not the fact - of changing to treat people *at least as well* as material
and capital resources.
I actually have no particular objection to being classified *among other
things* as a resource (it seems like a positive step for personnel
departments whose origins were in union busting). But then TJ's dig is
right on target - the accounting treatment of human resources should be at
least as sophisticated as that of machinery.
I suspect that there has actually been some thought put into such "human
resource accounting" ... does anyone know of some good references.
P-)
___o - o Peter Marks <marks@halcyon.com>
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