This paper argues that intellectual capital and intangible assets are difficult resources for two different reasons. First, intellectual capital and intangibles assets are not (yet) disentangled by the institutions of the capital markets, and therefore they are not (yet) translatable with any...

An increasing body of literature is documenting a high pay‐off from human capital investment. However, different studies of the interest from capital market actors to take information about intangibles into account reveal contradictory findings. The interest with respect to intellectual...

The inefficient valuation of the intangible determinants of the financial position of business companies may result in significant damages for both firms and their stakeholders. Based on the empirical literature in accounting and finance, this paper suggests possible reasons for the inefficient...

Perceived increases in the proportion of human capital in the production mix are matched by calls for the development of methods of accounting for human capital. The term “capital” is used in a range of academic and professional fields. Cultural capital is a term from sociology, closely...

This paper discusses self‐assessment and benchmarking of intangible assets in teamwork development. First examines key approaches to team‐performance measurement and present a systems perspective on teamwork, hence benchmarking of teamwork performance. In consequence, a generic model based...

Purpose – The purpose of this paper is to examine the needs to assess the value and impact of the intangible resources and efforts produced by the library. Design/methodology approach – A literature overview is used to provide the background of intangibles assessment and its application in...

Purpose – In business activities and transactions the focus is often on tangible figures, although “soft” factors are often equally or more important. Environmental and social management schemes identify related intangibles in business operations, making them subject to fact‐based...

Purpose – This paper seeks to provide a tool for decision makers to make more informed decisions regarding their outsourcing decisions and selection of the appropriate supplier. Design/methodology/approach – The method uses the Taguchi loss function for the inclusion of intangibles in the...

Many corporate managers and researchers now frequently rank intellectual assets ahead of physical assets in developing a competitive edge, primarily due to such factors as shorter life cycles, frequent changes, adoption of advanced technologies and increasing global competition. Given the...

Purpose – The purpose of this paper is to provide a new and systematic approach towards strategic foresight by combining traditional external scenarios (market‐based approach) with internal scenarios (resource‐based approach) into a future scorecard, which can be used to describe...