This study aims to develop human capital indicators in the management practices of Taiwanese enterprises. The research design encompassed three stages. First, 56 human capital indicators were drawn from the literature and a questionnaire was implemented regarding the applicability of these indicators. Second, a ground approach asked EMBA executives to provide five key human capital indicators that are valuable and important to his or her company. Third, the empirical human capital indicators that are adopted in relevant top-tier journal papers were compared to the results of the previous two stages. The comparison results in the selection of ten human capital indicators, including employee competence, job accountability, professional tenure, employee commitment, employee cooperativeness, employee skills, employee creativity, employee professional knowledge, organisational tenure and employee education level. Some managerial implications and research suggestions are also proposed.
International Journal of Learning and Intellectual Capital Special Issue, 5(3/4), 387-403