Abstract:

Technological and marketing skills , innovative capacity, competencies and human capital are currently  the  subject of increasing and frequent focus in the economic press and the managers’ discourses, whereas researches and  writings about management knowledge are outnumbering]6[, also those  about  organizational skills]16[ , organizational knowledge[ 1], and in more general way about the immaterial investments. This transversal theme seems to be marking the managerial and professional studies supposing that the sustainable resources which are fundamentally at the service of businesses are increasingly arranged in terms of human capital. The interest of researchers in this important component of the immaterial capital of a business, which surfaced since the beginnings of the 1990s, is due to the fact human capital has become an essential key to the competitiveness of  the business itself. In the current theoretical approaches, the intangible resources are in the core of the process of the value’s creation. The increasing need of a new generation of analytical materials are experienced to assess the organizational performance from the perspective of managers, shareholders and investors just as the other interested parties]7[. Well known argued in favour of this just like the ones by the Scandinavian group Skandia, that compiled a list of the criteria focusing on human capital.