The corporate business world has changed notably over the past decade unfortunately many management strategies and approaches have not changed with this transformation as traditional management systems were designed for an era when tangible assets were dominant. Current accounting systems appear...

The concept that accounting represents the economics of the firm is a premise for the allocation of scarce resources. In recent years, firm intangible assets seem to have become an increasingly important driver of firm economic value, and yet they are difficult to measure. This study conducts an...