...E. Uliana; J. Macey; P. Grant It is commonly acknowledged that “what gets measured gets done”. There is some debate on how to include human capital on the balance sheet, but it is arguably more important that investors become aware of how human capital contributes to the success of a business...

... are informative but varied. The empirical findings suggest that the performance of a company’s intellectual capital can explain profitability and productivity, but not market valuation. Intellectual capital Human capital Structural capital VAIC™ © MCB UP Limited 2003 Testing the relationship...