Valuation of Human Capital

Quantifying the Importance of an Assembled Workforce

  • Kimberly K. Merriman

Table of contents

  1. Front Matter
    Pages i-xiii
  2. Kimberly K. Merriman
    Pages 1-6
  3. Kimberly K. Merriman
    Pages 7-17
  4. Kimberly K. Merriman
    Pages 19-33
  5. Kimberly K. Merriman
    Pages 35-45
  6. Kimberly K. Merriman
    Pages 47-57
  7. Kimberly K. Merriman
    Pages 59-67
  8. Kimberly K. Merriman
    Pages 69-76
  9. Kimberly K. Merriman
    Pages 87-98
  10. Back Matter
    Pages 99-101

About this book


This book addresses the gap between the espoused importance of organizational human capital and how it is actually reported and assessed. It also discusses the current and potential uses of human capital measurement and a way for HR to position itself among other business functions such as finance, accounting, and operations. Readers will finish with an understanding of approaches for the valuation of a firm’s human capital, practical applications for the economic analysis of human capital, and gaps that are ripe for research and practice to address.  


human capital valuation assembled workforce market value organizational decision making recruitment accounting real estate Intangible Assets Workforce Analytics human resource management entrepreneurial return depreciation of human capital Lev and Schwartz model Flamholtz stochastic rewards valuation model utility analysis

Authors and affiliations

  • Kimberly K. Merriman
    • 1
  1. 1.University of Massachusetts Lowell AmblerUSA

Bibliographic information