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If accountants seem to be progressing in terms of an adequate measurement of the human capital in the search for an operational model (Méreaux et al., 2012); a social and human dimension could be considered and thus meet the strong expectations recently expressed by human resources (HR) managers. That’s why new “more liberated” structures are being developed, with a more participatory and democratic management. In this less controlled framework, the question of strategic HR management is fully asked in a responsible and practical perspective. In this article, we propose an accounting valuation model for HR-human capital integrating the quality of life at work (QWL) based on research conducted with companies.