The ROI of Human Capital: Guiding Principles
Author Jac Fitz-Ens offers 11 principles he calls "the foundation stones of the human capital measurement pathway".

Accounting Recognition of Human Capital Assets
This article suggest that treating people-related costs as expenses, not assets, undervalues them from an accounting and management standpoint. Professor Bernard Newman makes his case for the capitalization of human capital assets.

Human Capital Advantage: Developing Metrics for the Knowledge Era
Laurie Bassi defines "the key determinants of human capital advantage and the implications they have for measurement" that can provide an overview of how well people (human capital) is being managed.

Social Capital, Human Capital, and the Learning Society
From the International Journal of University Adult Education, this article by Tom Schuller and John Field considers the potential of social capital as the conceptual framework to help explain variations in the levels of human capital in any given society.