Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/27817 
Year of Publication: 
2004
Series/Report no.: 
Arbeitsberichte der Hochschule für Bankwirtschaft No. 55
Publisher: 
Hochschule für Bankwirtschaft (HfB), Frankfurt a. M.
Abstract: 
After a short review on the history of human capital measurement we describe and discuss different approaches that are in use to assess the intangible assetts of an organisation based on knowledge and behaviour. While deductive indicators help to rise the questions on the value of intangible assests, they are inapproriate to build any managerial decision on them. Inductive methods like the Intangible Assets Monitor or the Intellectual Capital Navigator pathed the way to a better understanding of human capital. In the future more holistic appraoches like Balanced Scorecard and the assessments based on the Business Excellence Model of EFQM seem to be even more promising. Nevertheless none of the approaches can yet fulfill the demands of accounting standards.
Subjects: 
Human Capital , Intellectual Capital
JEL: 
M59
Persistent Identifier of the first edition: 
Document Type: 
Working Paper

Files in This Item:
File
Size
137.91 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.