Assessing the value of information technology investments in knowledge workers : a human resource accounting perspective.
Date of Issue1994
School of Accountancy and Business
This paper describes how human resources (HRA) can be a useful tool for assessing the impact of IT on nowledge workers of the organization. Specially, HRA accounts for the enhancement of skills, changes in roles, satisfication levels, etc., all of which are organizational intangibles which can arise from the introduction of IT.
Nanyang Technological University