The Valuation of Human Capital

Forensic and Valuation Services (FVS)

Guests: Josh Shilts, CPA/ABV/CFF/CGMA Ethan Rouen, Ph.D

Ethan Rouen, assistant professor of business administration at Harvard Business School, teaches the course “Reimagining Capitalism”. Josh came across Professor Rouen’s work while doing his own research on the valuation of human capital. Join the conversation between Josh and Ethan to learn more about:

• How do we view human capital? As an asset to invest in or an expense to manage?
• The challenge of creating a KPI for the value creation of human capital
• Market demand for human capital information via ESG disclosures

This is a podcast from AICPA & CIMA, Together as the Association of International Certified Professional Accountants. Learn more at aicpa.org and cimaglobal.com

The episode is brought to you by the AICPA’s Forensic and Valuation Services Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing forensics, valuation, fraud, fair value and damages and by the CFF Credential and ABV Credential programs which allow AICPA members to demonstrate competence and confidence in providing these services to their clients. Visit us online at www.aicpa.org/fvs to join our community and gain access to valuable member-only benefits.

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