A goal programming model for human resource accounting in a CPA firm

Abstract Goal programming is a vital technique in reconciling conflicting objectives of job productivity, human resource development, and individual satisfaction. This paper uses a non-monetary approach to human resource valuation by exploring a goal programming model for planning the utilization of interacting human resources. A simulated illustration of the model for a hypothetical CPA firm is described, and the planning alternatives open to the partner-in-charge-of-personnel are shown graphically. The paper concludes with a discussion of extensions of the model.