Table of contents -- Guest editorial: Measuring intangible assets - the state of the art -- The dominance of intangible assets: consequences for enterprise management and corporate reporting -- Measuring knowledge assets - implications of the knowledge economy for performance measurement -- Human resource management and business performance measurement -- Accounting for intellectual capital: rethinking its theoretical underpinnings -- Reporting on intellectual capital: why, what and how? -- Assessing national and regional value creation -- Intellectual capital - does it create or destroy value? -- Quality focus: Bahrain budgets -- Quality focus: Power of finance goes beyond counting cash -- Quality focus: Focus on books -- Quality focus: Events -- Quality focus: Focus on the Web -- Book reviews -- PMA conference announcement -- Note from the publisher.