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...

There is no misgiving that what differentiates superior organizations from average ones is the way they understand, manage and leverage their intangible assets. In the current era of knowledge based new economy, management of intangible assets is the major source of competitive differentiation...

Intangibles are inadequately accounted for in the traditional financial reporting as current accounting system was designed for an era when tangible assets were dominant in the economy. They don’t show up on a balance sheet or an income statement - yet, they are the manageable and usually...

Intangible knowledge capital (IKC) – technology produced by workers but not embodied in them – can offset the "middle income trap" as China exhausts the benefits of international technology transfer. IKC is productivity-enhancing among Chinese enterprises – more so in domestically owned...