Return on Employee (RoE) Framework: framework reference brief

AI business cases built around headcount reduction undercount value and create resistance. Return on Employee measures AI value through the increase in productive capacity per person. Measures AI value through the increase in productive capacity per person, replacing headcount reduction as the default (and misleading) business-case metric. What this brief contains. The framework's reference diagram, the method and its application rule, and the citation record (version, first-published and last-revised dates). It is the printable form of the framework page at https://terencekok.com/frameworks/roe/, which remains the maintained version. Provenance and status. First published on terencekok.com on 2 March 2026; this brief is version 1.1, revised 12 September 2026. A practitioner framework, not a peer-reviewed publication. Licensed CC BY-NC 4.0.