2Boudreau, J., & Ramstad, P. Measuring intellectual capital: Learning from financial history. Human Resource Management, Fall,1997,36(3) : 343-356
3Cascio, Costing human resources: The financial impact of behavior in organizations (3rd ed.).Boston: PWS-Kent,1991.
4Michael W, Mercer, Turning your human resources department into a profit center, New York, AMACOM, 1989.
5Cutcher-Gershenfeld , "The impact on economic performance of a transformation in industrial relations", Industrial and Labor Relations Review,1991,44:241-260.
6Murphy& Zandvakili, “Data-and metrics-driven approach to human resource practices: Using customers, employees, and financial metrics”, Human Resource Management, Spring 2000,39,No. 1,93-105.