Titolo Editorial. Intellectual Capital and Management Control: Human Capital Valuation and other challenges Periodico MC Anno: 2014 - Fascicolo: 2 - Pagina iniziale: 5 - Pagina finale: 21
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.