A methodology to describe current-value human resources accounting (HRA) was developed to aid management in decision making and provide information about the effects of organizational policies and practices on the value of the organizations' human resources. A two-phase activity was designed to investigate the nature of the relationship between the human organization and organizational effectiveness as well as value attribution--the momentary value placed on prediction of performance changes. These procedures were first applied to extant data from business and industry, and supported the theory underlying current-value HRA, that today's management practices affect tomorrow's organizational effectiveness. Additional multivariate analyses were conducted using Navy personnel. Results indicated that even small changes in the human organization can yield significant increments or decrements in future performance, and that current-value systems of HRA are feasible in both civilian and military settings. (Author/HLM)