Introduction: The Development and State of the Art of Human Resource Accounting -- I: Role of Human Resource Accounting -- 1. Uses for Managers and Human Resource Professionals -- 2. Uses in Corporate Financial Reporting -- II: Accounting for Human Resource Costs -- 3. Measuring Human Resource Costs: Concepts and Methods -- 4. First-Generation Accounting Systems for Human Resource Costs -- 5. Second-Generation Accounting Systems for Human Resource Costs -- III: Accounting for Human Resource Value -- 6. Determining Human Resource Value: Concepts and Theory -- 7. Monetary Measurement Methods -- 8. Nonmonetary Measurement Methods -- 9. First-Generation Accounting Systems for Human Resource Value -- 10. Second and Third-Generation Accounting Systems for Human Resource Value -- IV: Applications and Implementations -- 11. Designing and Implementing Human Resource Accounting Systems -- 12. Applications for Improving Management, Training, and Personnel Decisions -- 13. Developing an Integrated Systems -- 14. Recent Advancement and Future Directions in Human Resource Accounting -- Annotated Bibliography -- Notes.