On the other hand, and because human capital assets represent
an important element of the broader set of firms’ intangible (or intellectual)
asset base, it poses challenging dilemmas about the measurement,
management, accounting reporting and market performance evaluation. Other
intangible assets such as brand name capital and R&D expenditures frequently
interfere with human and organizational capital making the task of identifying,
measuring and reporting on intellectual capital assets and management value
even more challenging.