Pitfalls on the road to measurement: The dangerous liaison of human resources with the ideas of accounting and finance
讨论了构建有效人力资源测量系统时需考虑的众多陷阱和测量偏差，指出现有实践证据不足，并强调测量过程中的政治因素可能对人力资源职能产生重大影响。
This article discusses the numerous pitfalls and measurement biases that need to be considered in building effective measurement systems to assess human resources. It presents arguments that there is little convincing evidence that existing measurement practices do very well in dealing with these issues and much to suggest they do not. One further issue is raised which potentially dwarfs the other concerns: the politics of the measurement process and its likely effect on the human resource function. An alternative perspective is also offered to that traditionally advanced by, for example, finance, which sees the firm as a portfolio of assets to be bought and sold. © 1997 John Wiley & Sons, Inc.