Purpose – This study investigates the adequacy of existing intangible asset models and defines and codifies common principal valuation drivers of intangible assets for use in enterprise balanced scorecard valuation practices of information technology (IT) firms. Design/methodology/approach –...

Purpose – The paper seeks to develop a list of operational knowledge assets as antecedents to a validated common taxonomy of intangible strategic value drivers. Design/methodology/approach – Qualitative data from focus groups was collected to validate a theory‐based list. The list contains...