Barthel, Erich; Gierig, Rauno; Kühn, Ilmhart-Wolfram - Frankfurt School of Finance & Management - 2004
After a short review on the history of human capital measurement we describe anddiscuss different approaches that are in use to assess the intangible assetts of anorganisation based on knowledge and behaviour. While deductive indicators helpto rise the questions on the value of intangible...