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壹、書籍
1.朱國璋，近代會計理論之介紹，台灣中華書局印行。
2. Eric G. Flamholtz, Human Resource Accounting, California: Dickenson Publishing Company, Inc. 1974.
3. Edwin H. Caplan & Stephen Landekich, Human Resource Accounting: Past Present and Future, New York: NAA, 1974.
4. Edwin J. Singer & John Ramsden, Human Resource, England: McGraw-Hill Book Company Limited, 1972.
5. Gary S. Becker, Human Capital, New York: National Bereau of Economic Research, 1975.
6. Tomas J. Burns & Harvey S. Hendrickson, Accounting Sampler, England: McGraw-Hill Book Company, 1972.

貳、專論及期刊
1.王玉章，人力資源會計在金融界之應用，台灣經濟金融月刊第十五卷第十一期。
2.宋基林，情報要求擴大化之傾向與人力資源會計問題，主計月報第三十六卷第三期。
3.林有益，人力資源會計之研究，台灣經濟金融月刊第十六卷第二期。
4.蔣山，現有人力資源的管理，主計月報第三十一卷第六期。
5.營利事業所得稅結算申報查核準則，民國六十五年發布。
6. American Accounting Association, “Report of the Committee on Human Resource Accounting”, The Accounting Review, Supplement to Vol.43, 1973.
7. Abraham friedman & Baruch Lev, “A Surrogate Measure for the Firm’s Investment in Human Resource”, Journal of Accounting Research, Autumn, 1974.
8. Alan N. Schoonmaker, ”Why Mergers Don’t Jell: The Critical Human Elemens”, Personnel, Sept.-Oct. 1969.
9. Baruch Lev & Aba Schwartz,” on the Use of the Economic Concept of Human Capital in Financial Statement”, The Accounting Review, Jan. 1971.
10. Baruch Lev & Aba Schwartz, “On the Use of the Economic Concept of Human Capital in Financial Statement: A Reply”, The Accounting Review, Jan. 1972.
11. Bikki Jaggi & Hon-Shiang Lau, “ Toward a Model f or Human Resource Valuation”, The Accounting Review, April 1974.
12. David M. Elovitz, “From the Thoughtful Businessman.” Harvard Business Review, May-June 1967.
13. D. Larry Crumbley & Richard S. Savich, “Use of Human Resource Accounting in Taxation” The Accounting Review, Jan. 1975.
14. Dong Snowball, “Human Resource Accounting Information: A Comment concerning Demand Characteristics”, The Accounting Review, Jan. 1979.
15. David A. Dittman, Hervey A. Juris & Lawrence Revsine, “On the Existence of Unrecorded Human Assets: An Economic Perspective.”Journal of Accounting Research, Spring 1976.
16. Eric G. Flamholtz “On the Use of the Economic Concept of Human Capital in Financial Statements: A comment “The Accounting Review, Jan. 1972
17. Eric G. Flamholtz, “Toward a Theory of Human Resource Value in Formal Organizations”, The Accounting Review, Oct. 1972.
18. E. Blaine, CA & W.T. Stanbury, “Accounting for Human Capital” Canadian Chartered Accountant, Jan 1971.
19. Eric G. Flamholtz, “ A Model for Human Resource Valuation: A Stochastc Process with Service Rewards“ The Accounting Review. April 1971.
20. Gale E. Newell, “Should Humans be Reported As Assets “ Management Accounting, Dec. 1972.
21. James S. Hekimian & Curtis H. Jenes “Put people on Your Balance Sheet” Harvard Business Review, Jan.- Feb. 1967.
22. James A. Hendricks ” The Impact of Human Resource Accounting Information on Stock Investment Decisions: A Empirical Study”, The Accounting Review, April 1976.
23. Accounting for Human Resource”, The Accounting Review, Jan. 1974.
24. James Waters, “Human Resource Investment Valuation: A Practical Application of Human Resource Accounting Techniques”, Personnel Administration, May-June, 1972.
25. Kenneth Sinclair CRA, “Human Asset Accounting as An Aid to Decision-Making”,
Accountancy, March 1978.
26. Lawrence A. Tomassini, “ Assessing the Impact of Human Resource Accounting: An Experimental Study of Managerial Decision Preferences”, The Accounting Review, Oct. 1977.
27. Paul A. Ryder, “The Role of Behavioral Measures in Accounting for Human Resources: A Comment”, The Accounting Review, July 1975.
28. Peter Tiessen & Dennis M. Baker, “Human Information Processing, Decision Style Theory and Accounting Information Systems: A Comment”, The Accounting Review, Oct. 1977.
29. Peter L. Mullins, “The Price Tag on Employee Transfers”, Personnel, March-April, 1969.
30. R. Lee Brummet, Eric G. Flamholtz & William C. Pyle, “ Human Resource Measurement- A Challenge for Accountants”, The Accounting Review, April 1968.
31. R. Lee Brummet, “Accounting for Human Resource “The Journal of Accountancy, Dec. 1970.
32. R. Lee Brummet, Eric G. Flamholtz & William C. Pyle, “Human Resource Accounting - A Tool to Increase Managerial Effectiveness”, Management Accounting, August, 1969.
33. R. Lee Brummet, William C. Pyle & Eric G Flamholtz, ” “Human Resource Accounting in Industry”, Personnel Administration, July-August, 1969.
34. Robert Swieringa, Micheal Gibbins, Lars Larsson & Janet Lawson Sweeney, “Experiments in the Heuristics of Human Information Processing “Journal of Accounting Research, Autumn, 1976.
35. Robert L. Woodruff Jr., “Measuring Staff Turnover” Canadian Chartered Accountant, Feb. 1973.
36. Robert L. Woodruff Jr. “Human Resource Accounting”, Canadian Chartered Accountant, Sept. 1970.
37. Robert Wright, “Managing Man as a Capital Asset”, Personnel, March-April, 1970.
38. Roger T. Kelley, “Accounting in Personnel Administration, Personnel Administration, May-June,1967.
39. Raymond E. Miles, “Human Relation or Human Resources? “Harvard Business Review, July- August, 1965.
40. Rensis Likert, “Human Resource Accounting: Building and Assessing Productive Organizations”, Personnel, May-June, 1973.
41. Trevor E. Gambling, “A System Dynamics Approach to Human Resource Accounting”, The Accounting Review, July 1974.
42. Wayne J. Morse, “Toward a Model for Human Resource Valuation: A Comment ” , The Accounting Review. April 1975.
43. Wayne J. Morse, “A Note on the Relationship Between Human Assets and Human Capital”, The Accounting Review, July 1973.