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

Journal title MANAGEMENT CONTROL
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.

  • Intellectual Capital as driver for controlling managers' performance. An innovative approach Raffaele Trequattrini, Alessandra Lardo, Benedetta Cuozzo, Myriam Cano Rubio, in MANAGEMENT CONTROL 3/2017 pp.123
    DOI: 10.3280/MACO2017-003008
  • La valutazione del CdA in contesti ad elevata concentrazione proprietaria: mero conformismo o reale strumento di valutazione? Romilda Mazzotta, Giovanni Bronzetti, Graziella Sicoli, Paolo Tenuta, in MANAGEMENT CONTROL 2/2018 pp.107
    DOI: 10.3280/MACO2018-002006
  • Strategic performance management systems in Italian banks. A research note Francesca Francioli, in MANAGEMENT CONTROL 2/2018 pp.155
    DOI: 10.3280/MACO2018-002008
  • Business succession and Intellectual Capital Management in family firms Giovanni Bronzetti, Romilda Mazzotta, in MANAGEMENT CONTROL 1/2015 pp.45
    DOI: 10.3280/MACO2015-001003

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