Abstract
AbstractProblems with utility analysis are traced back through human resource accounting to the dollar criterion. Reasons why firms may be reluctant to rely on utility analysis to help make decisions are explored. Concerns regarding reliability and validity notwithstanding, utility analysis may eventually be abandoned because of the weak link between the information it produces and the decisions that managers make.RésuméLes difficultés entourant I analysé de I'utilité économique remontent aux techniques d'estimation de la valeur des ressources humaines et de barème economique. La présente étude explore des raisons pour lesquelles les organisations font peu appel à lanalyse de I'utilité économique dans leurs prises de décision. Outre des préoccupations de fidélité et de validité, lanalyse de I'utilité économique pourrait éventuellement ětre abandonnée due au peu de lien existant entre I'information produite par cette analyse et les décisions prises par les dirigeants.
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