Cañibano, Leandro; Paloma Sánchez, M. - In: Journal of Human Resource Costing & Accounting 13 (2009) 2, pp. 93-104
Purpose – The purpose of this paper is to discuss whether the mechanisms used to measure and manage intangibles in companies can be applied to universities and other research institutions. Design/methodology/approach – The characteristics of the issues is addressed by companies in relation...