In Search of Relevance of Human Capital Measurement – Theoretical Assumptions and Empirical Evidence

Abstract

The article presents theoretical assumptions of the relevance of measuring human capital in an enterprise, from a strategic perspective – the importance of the creation of value and an operational perspective – the importance in making personnel decisions. It also presents the main results of an empirical study on the information needs and tools currently used by companies for the measurement of human capital, carried out in the framework of the project “Human capital as part of the company’s value.” The study covered 600 enterprises of different sizes (micro, small, medium and large), representing various industries. Fragment of the study presented in the article focuses on the motivations of companies to make the analysis and measurement of human capital and the perceived benefits of this activity.