The main aim of the chapter is to provide the readers with a synthesis of the new international framework of debate dedicated to the topics of intangible assets and intellectual capital. Considering the topics of the whole book, this chapter is focussed on the role played by intangible assets...

The firm is the central actor for the effectuation of innovation and technological change. The large industrial laboratories of the previous century have given way to more organizationally and geographically diffuse sources of technology, placing even greater emphasis on the coordination skills...