This chapter provides an overview of the author’s background‚ qualifications and perspective on human capital. It outlines the book’s purpose‚ what readers can expect to gain and a description of each chapter’s content. In short‚ human capital is defined for this book’s purpose as the organization’s assembled‚ trained and experienced workforce. In keeping with the author’s experience‚ the material is grounded in scholarly research and practitioner based knowledge‚ providing readers with a conceptual and applied understanding of approaches to human capital valuation. This chapter also clarifies what the book is not—that it is not an accounting approach‚ per se‚ to the valuation of human capital.