JANICE MONTI-BELKAOUI is Professor of Sociology at Rosary College, River Forest, Illinois, and Chair of the Department of Sociology, History, and American Studies. She writes frequently for scholarly journals and is coauthor of Accounting in the Dual Economy (Quorum, 1991).AHMED RIAHI-BELKAOUI is Professor of Accounting at the College of Business Administration, University of Illinois at Chicago. At last count, he has published more than 100 articles in various refereed journals and other publications and authored or coauthored more than 24 academic and professional books for Quorum.

• Preface Human Resource Accounting Appendix 1: "Conceptualizing and Measuring the Economic Effectiveness of Human Resource Activities" Employee Reporting Value Added Reporting and Human Resource Valuation Assessing the Effectiveness of Human Resource Valuation Practices Appendix 4: Performance on Human Resource Activities Implementation of Human Resource Valuation Index