... measureHuman Capital Intelligence(Fitz-Enz, 1994) Sets of human capital indicators are collected and bench-marked against a database. Similar to HRCA.Skandia Navigator (Edvinsson and Malone, ... customer and employee retention and quality measures and financial indicators such as profitability (Banker and Mashruwala, 2000, Banker, Potter and Srinivasan, 2001; Ittner and Larcker 199 8a ... the lead/lag relationship between financial and non-financial metrics show that there is a strong association between non-financial performance measures such as customer and employee satisfaction,...