There can be no doubt that human capital is the most valuable off-balance asset of a firm. But in the new “gig economy” human capital may be moving even further off-balance sheet than it is already. . When I was growing up, a gig was a one-off live performance by the local band at the Saturday night social in whatever town hall was hosting it that weekend. Nowadays that definition has expanded considerably. Specifically, a gig economy is “an environment in which temporary positions are common and organisations contract with independent workers for short-term engagements”. It is a phenomenon that is assisted, if not enabled, by technology. Wherever you are, with your mobile device and access to Wi-Fi, you’re connected to the world, you are at work, in the office delivering a service, editing a document, writing a business plan, drawing a design, doing a photo-shoot, transferring money, giving a lecture, whatever. These gigs are not just in the ether. If you’re a physically skilled ex...