Abstract
Human capital measures (HCM) help organizations motivate and control human capital, one of the key success factors to achieve strategic objectives. These tools encourage innovation and knowledge creation and align human capital with strategy. Results confirm these hypotheses: 1/ the more advanced a company is in developing HC metrics, the higher the company’s performance; 2/ companies following a differentiation strategy are interested in innovation HCM, while those following a cost reduction strategy are interested in efficiency HCM; 3/ the more the HR function participates in strategy, the more advanced the company is in implementing HC measures. Implications for knowledge management include the critical role of HR professionals in creating innovative HCM and participating in strategy both to advance HCM implementation and to enhance innovation performance.