Human asset accounting

Human Asset Accounting (‘HAA’) is not an accepted tool of long range planning. Indeed many planners probably look sceptically on the possibility that it will ever become a technique which is important to them in their work. Unlike many other methods which have been successfully developed over the last few years HAA involves concepts which are so new that as yet relatively few people have come into contact with them. The object of this article is to give some indication of the conceptual framework on which HAA theories are based and to describe one of the techniques which is being evolved as a possible management and planning tool.