Perhaps it is history or perhaps because their services are not converted to dollar values. As one looks at the history of Human Resources, one can understand. For many years HR was the record keeper; as benefits became critical HR became the employee caretaker; then the risk advisor and finally the system developer as competencies and pay for performance developed. There was a transformation from Personnel, the record keeper to Human Resources, the human capital investment specialist. This transformation and role change never really lost functions but as the role changed and the functions developed and increased in criticality, no one ever corresponded these functions and their impact to a dollar.