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Human Capital Assessment: A Labor Accounting or a Management Control Perspective?

Paola Demartini and Paola Paoloni ()

Chapter Chapter 8 in Management, Valuation, and Risk for Human Capital and Human Assets, 2014, pp 221-238 from Palgrave Macmillan

Abstract: Abstract Literature on human capital suggests that organizations need to recruit and retain talents. This view is based on the awareness that knowledge, skills, and expertise are embedded in individuals, who are in the end responsible for the creation and utilization of knowledge for learning and improvements (Argyris & Schon, 1978).

Keywords: Human Capital; Structural Capital; Intellectual Capital; Intangible Asset; Relational Capital (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-35572-0_9

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DOI: 10.1057/9781137355720_9

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