Editorial. Intellectual Capital and Management Control: Human Capital Valuation and other challenges

Author/s Meir Russ, Bino Catasùs
Publishing Year 2014 Issue 2014/2
Language English Pages 17 P. 5-21 File size 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, Editorial. Intellectual Capital and Management Control: Human Capital Valuation and other challenges in "MANAGEMENT CONTROL" 2/2014, pp 5-21, DOI: 10.3280/MACO2014-002001