Traditionally, public policy formulation has been accomplished through political compromise.
In recent years, growing public pressure for austerity and accountability in the use of
public resources has made the analytical approach to policy formulation and evaluation
increasingly important. This exploratory study illustrates how the human resource accounting
model can contribute to an objective and systematic evaluation of a complex public
policy issue. The study considers the attrition of commissioned officers from the U.S. Army as a loss of human resources and examines the relative investment in human resources from
two primary sources of commissioning. This type of systematic analysis provides valuable information for the policy maker in making logical decisions on human resource development