Paper Title
The Intangible Capital Management Control: The Case of a Moroccan Company

The prevalence of the classic paradigm of the firm hidden the deposit of social potentialities, the only real levers to raise the level of performance and value creation within the firm. This paper focuses on the need to establish a management control of intangible capital with the human resource variable through a research-intervention conducted in a large Moroccan family company. The results show that the search for the least expensive human resources market, regardless of their potential and their background, generates hidden costs higher than their average wage gains in the market. Keywords - Human Capital- Intangible Capital- Management Control - Performance - Value Creation