Intellectual capital has been used to measure the intangible assets of corporations. Intellectual capital can also be used to assess and evaluate the outcomes of social projects, i.e. ones that do not have either a book or a market value. This article aims to present a framework to evaluate the...

Since the beginning of this decade research has been conducted in order to define a feasible and reliable path to measure the intangible assets of a company, also called its intellectual capital. Several models have been defined, though problems still remain to be solved. In this article a...

Since the early 1990s research has been conducted in an attempt to establish a viable and reliable manner of measuring the intangible assets, also referred to as the intellectual capital, of companies. Several models have been devised, most of them using indicators to evaluate the intangible...

Purpose – This paper aims to address the impact of strategic alliances in the formation of the intangible assets of firms, namely their intellectual capital. Design/methodology/approach – Taxonomies are conceptualised and developed for both a firm's intellectual capital and its strategic...