Management of intangibles – An attempt to build a theory

This article attempts to contribute to the development of a positive theory on the management of intangibles by building a model that describes the process followed by business firms willing to implement a system for the management of intangibles. The study reveals that companies usually take three...

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Detalles Bibliográficos
Autores: Sánchez, Paloma, Chaminade, Cristina, Olea, Marta
Tipo de recurso: artículo
Estado:Versión aceptada para publicación
Fecha de publicación:2000
País:España
Institución:Consejo Superior de Investigaciones Científicas (CSIC)
Repositorio:DIGITAL.CSIC. Repositorio Institucional del CSIC
OAI Identifier:oai:digital.csic.es:10261/376215
Acceso en línea:http://hdl.handle.net/10261/376215
Access Level:acceso abierto
Palabra clave:Intangible assets
Intellectual capital
Knowledge management
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spelling Management of intangibles – An attempt to build a theorySánchez, PalomaChaminade, CristinaOlea, MartaIntangible assetsIntellectual capitalKnowledge managementThis article attempts to contribute to the development of a positive theory on the management of intangibles by building a model that describes the process followed by business firms willing to implement a system for the management of intangibles. The study reveals that companies usually take three steps: the identification of critical intangibles related to value creation, the measurement of those intangibles by means of a set of indicators and, finally, the monitoring of intangible resources and activities.This study was developed within the framework of the MERITUM (MEsuRing Intangibles To Understand and improve innovation Management) project. The Financial aid provided by the European Union within the framework of the TSER (Target Socio-Economic Research) program is gratefully acknowledged.Peer reviewedEmerald Group PublishingEuropean Commission202520252000info:eu-repo/semantics/articlehttp://purl.org/coar/resource_type/c_6501Postprintinfo:eu-repo/semantics/acceptedVersionapplication/pdfhttp://hdl.handle.net/10261/376215reponame:DIGITAL.CSIC. Repositorio Institucional del CSICinstname:Consejo Superior de Investigaciones Científicas (CSIC)Ingléshttps://doi.org/10.1108/14691930010359225Noinfo:eu-repo/semantics/openAccessoai:digital.csic.es:10261/3762152026-05-22T06:33:51Z
dc.title.none.fl_str_mv Management of intangibles – An attempt to build a theory
title Management of intangibles – An attempt to build a theory
spellingShingle Management of intangibles – An attempt to build a theory
Sánchez, Paloma
Intangible assets
Intellectual capital
Knowledge management
title_short Management of intangibles – An attempt to build a theory
title_full Management of intangibles – An attempt to build a theory
title_fullStr Management of intangibles – An attempt to build a theory
title_full_unstemmed Management of intangibles – An attempt to build a theory
title_sort Management of intangibles – An attempt to build a theory
dc.creator.none.fl_str_mv Sánchez, Paloma
Chaminade, Cristina
Olea, Marta
author Sánchez, Paloma
author_facet Sánchez, Paloma
Chaminade, Cristina
Olea, Marta
author_role author
author2 Chaminade, Cristina
Olea, Marta
author2_role author
author
dc.contributor.none.fl_str_mv European Commission
dc.subject.none.fl_str_mv Intangible assets
Intellectual capital
Knowledge management
topic Intangible assets
Intellectual capital
Knowledge management
description This article attempts to contribute to the development of a positive theory on the management of intangibles by building a model that describes the process followed by business firms willing to implement a system for the management of intangibles. The study reveals that companies usually take three steps: the identification of critical intangibles related to value creation, the measurement of those intangibles by means of a set of indicators and, finally, the monitoring of intangible resources and activities.
publishDate 2000
dc.date.none.fl_str_mv 2000
2025
2025
dc.type.none.fl_str_mv info:eu-repo/semantics/article
http://purl.org/coar/resource_type/c_6501
Postprint
info:eu-repo/semantics/acceptedVersion
format article
status_str acceptedVersion
dc.identifier.none.fl_str_mv http://hdl.handle.net/10261/376215
url http://hdl.handle.net/10261/376215
dc.language.none.fl_str_mv Inglés
language_invalid_str_mv Inglés
dc.relation.none.fl_str_mv https://doi.org/10.1108/14691930010359225
No
dc.rights.none.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Emerald Group Publishing
publisher.none.fl_str_mv Emerald Group Publishing
dc.source.none.fl_str_mv reponame:DIGITAL.CSIC. Repositorio Institucional del CSIC
instname:Consejo Superior de Investigaciones Científicas (CSIC)
instname_str Consejo Superior de Investigaciones Científicas (CSIC)
reponame_str DIGITAL.CSIC. Repositorio Institucional del CSIC
collection DIGITAL.CSIC. Repositorio Institucional del CSIC
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 15.812429

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