At most government agencies, the largest share of operating costs is devoted to managing and developing its workforce. For this reason, employees traditionally have been viewed through the budgetary lens, and therefore they have often been seen as costs to be cut rather than as assets to be valued. However, high performance organizations in both the private and public sectors recognize that an organization’s people largely determine its capacity to perform. These organizations understand that
the value of the organization is dependent on the value of its people. Enhancing the value of employees is a win-win goal for employers and employees alike. The more an organization recognizes the intrinsic value of each employee; the more it recognizes that this value can be enhanced with nurturing and investment; the more it recognizes that employees vary in their talents and motivations, and that a variety of incentive strategies and working arrangements can be created to enhance each employee’s contributions to organizational performance, the more likely the organization will be to appreciate the variety of employee needs and circumstances and to act in ways that will make sense in both business and human terms (Lee, 2005; Kulvisaechana, 2006).