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

This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. If you’re not already a member, visit us online and consider joining this active community of your FVS peers. You’ll get free CPE and access to rich technical content.

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