Los activos intangibles, especialmente las marcas, son parte fundamental del valor de mercado de las compañías, pues representan su ventaja competitiva; sin embargo, la Contabilidad y las Finanzas se enfrentan ante un reto difícil al momento de valorarlos. Los métodos de medición de...

The wine industry considered product quality as key to increasing competitiveness. However, when wines are perceived quality neutral, regardless of other existing differences, consumers will substitute one wine for another exposing producer to intense price competition. To differentiate wines, a...

The purpose of this study was to investigate the relative importance of online travel product selection attributes and examine the variations in their importance due to travel buying behaviour and demographic characteristics. The reliability and validity of the instrument were assessed prior to...

In Today's competitive markets, one of the main conditions of the surviving of enterprises is the necessity to have effective performance management systems. Decisions must be taken by the management according to the performance of assets. In the transition from industrial society to information...

This study aims to highlight research opportunities using a portfolio of 29 relevant and aligned papers in strategic management from the perspective of the performance measurement. A constructivist methodology performs a content analysis of papers and the results present opportunities for...

Capabilities and their underlying knowledge assets represent a major competitive resource for knowledge-intensive organisations such as e-businesses. The research presented in this paper utilises a series of case studies to identify the key knowledge assets for e-businesses. The paper suggests...

Intellectual assets are strategic resources that libraries can use to add value to services, but their intangible attributes make them hard to evaluate. An exploratory case study used document analysis, interviews and a questionnaire to develop and test indicators of intellectual assets and...