TY - JOUR PY - 2014 SN - 2239-4397 T1 - Editorial. Intellectual Capital and Management Control: Human Capital Valuation and other challenges JO - MANAGEMENT CONTROL DA - 9/15/2014 12:00:00 AM DO - 10.3280/MACO2014-002001 UR - http://www.francoangeli.it/Riviste/Scheda_rivista.aspx?idArticolo=52065 AU - Russ, Meir AU - Catasùs, Bino SP - 5 EP - 21 IS - 2 VL - LA - EN AB - In this contribution, we start discussing the definitions of intellectual capital, management control, performance measurement management, and the intersection between the research areas, closing with the identification of a few challenges. Next, human capital valuation will be briefly discussed and three major challenges and four major dilemmas will be deliberated. Finally, the six papers in this special issue will be introduced. PB - FrancoAngeli ER -