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People know intuitively that the way employees are managed and supported has a significant impact on the bottom line. Numerous measures have been devised, (ROI, employee surveys, balanced scorecards) connecting HRM practices with financial results. |
Human Potential Accounting (HPA) favours an alternative approach which starts with a set of good business results and works backwards to the HRM practices which made them possible.
HPA complements this approach to measuring value creation with its own emphasis on behavioural risk analysis, the other side of the asset coin.




