Business Management Dynamics

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ISSN: 2047-7031

bmd Business and Management Dynamics bmd
ISSN: 2047-7031  
Volume  3   Issue 4  2013  
Article Abstract
Behind the human capital assessment enigma - case study: knowledge based organization vs. Top 100 organizations listed by market capitalization in the last three months at the BSE
Keywords:  intangible assets, knowledge-based organizations, Top 100 organizations, human capital, Paired-Samples T Test
Internationally there are many scientific concerns on intangible assets and intellectual capital evaluation methods. There has not been reached yet a consensus on the optimal method / methods for evaluating all types of intangible assets. Given the great diversity of intangible assets, and their uniqueness is foreseeable that in the near future will not be achieved this consensus. For this reason, with this paper we propose to bring a contribution to the literature on human capital assessment. Thus, we present the findings of a comparative study conducted using two samples of companies listed on the Bucharest Stock Exchange - companies classified as "knowledge-based" and companies from top 100 of issuers after capitalization regarding the importance of quantifiable or non-quantifiable variables for assessing capital human analyzed using mean, standard deviation and Paired-Samples T.
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