Editorial. Intellectual Capital and Management Control: Human Capital Valuation and other challenges
Autori/Curatori: Meir Russ, Bino Catasùs 
Anno di pubblicazione:  2014 Fascicolo: Lingua: Inglese 
Numero pagine:  17 P. 5-21 Dimensione file:  102 KB
DOI:  10.3280/MACO2014-002001
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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.

Keywords: Intellectual Capital, Management Control, Performance Measurement Management, Human Capital Valuation, Challenges and Dilemmas.

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Meir Russ, Bino Catasùs, in "MANAGEMENT CONTROL" 2/2014, pp. 5-21, DOI:10.3280/MACO2014-002001


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