60 THE ROI OF HUMAN CAPITAL
performance. They suggest that issues such as learning and
growth, customers, and business process should be added
to financial data. From their basic model, variations have
appeared across the landscape. It is a refreshing and much
needed break from total reliance on standard accounting.
To make some order out of all the indicators we’ve dis-
cussed so far, I suggest that an enterprise-wide human capi-
tal scorecard be developed. There would be two topical
sections to start: financial and human. After some experi-
ence, others could be added, such as a learning or growth
section or one on costs and ROI in workforce development.
Figure 2-3 lists a set of recommended starters drawn from
the metrics detailed earlier.
Norton made ...