Human Capital: A Guide for Assessing Strategic Training and Development Efforts in the Federal Government (Supersedes GAO-03-893G). Washington, DC : General Accounting Office (GAO) , March 1 , 2004
From the report: “Strategic human capital management centers on viewing people as assets whose value to an organization can be enhanced through investment. Like many organizations, federal agencies are trying to determine how best to manage their human capital in the face of significant and ongoing change. GAO’s model of strategic human capital management1 identified four cornerstones of serious change management initiatives. These cornerstones represent strategic human capital management challenges that, if not addressed, can undermine agency effectiveness.”
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