Intellectual Capital accounting is the process of identifying and measuring data about human resources and communicating this information to interested parties. ICA, thus not only involves measurement of all the costs/investments associated with the recruitment, placement, training and development of employees, but also the quantification of the economic value of the people in an organisation. ICA has been receiving much attention in the past three decades because there is a genuine need for reliable and complete information, which can be used in improving and evaluating the management of...