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The Measurement Of Human Intellectual Capital In The United States Air Force, Thomas J. Wagner

Theses and Dissertations

For centuries, companies used basically the same accounting system developed in the fifteenth century to measure economic performance. Through much of this period the tangible value of a firm, its plants, property and equipment, was closely related to the market value of the firm. With the dawning of the information age, America has evolved from a manufacturing based economy to a service oriented economy. Closely related to this change from a blue collar to white collar workplace has been the widening gap between the market value of a company and its tangible assets. Roughly equal before, now the tangible assets …