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

Titolo Rivista MANAGEMENT CONTROL
Autori/Curatori Meir Russ, Bino Catasùs
Anno di pubblicazione 2014 Fascicolo 2014/2
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, 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