Despite continuing interest in assessing the effectiveness of public relations activities the resulting asset, termed goodwill, continues to be regarded as intangible. As a result its financial value is framed within formally‐constituted functional definitions and a conceptual environment that...

Business‐to‐business e‐commerce enhances the competitiveness of the firm by building relationship intangible assets that form the foundation for collaboration‐based strategies.

This paper explores the conceptual and methodological issues relating to the valuation and appraisal of commercial properties where revenue generated by the provision of additional services constitutes a significant proportion of the total income flow. The paper focuses on two main areas. First,...

Service businesses face a unique challenge: how to effectively communicate the necessarily intangible benefits of their service offering. Their attempts to tangibilize the service are often ill‐designed, making service benefits more rather than less obscure. This article presents a scheme that...

New management techniques such as ‘just‐in‐time’, ‘lean manufacturing’ and ‘Six Sigma’ allow management accountants to shift their focus from the management and control of production processes to the management of strategic issues. This paradigm shift resulted from shorter...

The rise of the “intangible economy” shows no sign of abating. Traditionally, companies have been valued on the strength of their financial and tangible assets, but the elements of business which drive real value in today’s economy are R&D, innovation, customer relationships, staff...

With the continuous changing nature of work and increasing demands on business organisations to remain competitive and to continually innovate, while controlling ever increasing real estate costs, the role of the workplace remains the battle ground between an organisation's cost savings...

Purpose – This paper seeks to examine contemporary trends in enhanced business reporting (EBR) and the development of a policy agenda for EBR. The paper aims to build on a submission to the US Securities and Exchange Commission (US SEC) advisory committee on improvements to financial...

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...

Substantial differences between company book values and market values indicate the presence of assets not recognised and measured in company balance‐sheets. Intellectual capital assets account for a substantial proportion of this discrepancy. At present, companies are not required to report on...