Controlling Immaterieller Werte, Teil 4: Humanpotenzial und Human Resource Management
Many of the immaterial values of a firm stem from its human resources. The article discusses intellectual and social capital as well as employee commitment as sources of sustainable competitive advantage. It poses the question whether "best practice" or HR alignment are more likely to contribute to the creation of immaterial values. The article concludes with a discussion of ways to measure the contribution of HR to immaterial value creation.
Haslberger, A. (2005) Controlling Immaterieller Werte, Teil 4: Humanpotenzial und Human Resource Management, Der Controlling Berater, Issue 4, July, pp 475-498.