Purpose – The purpose of this paper is to analyse how a patent is an intangible asset and how it creates value. Design/methodology/approach – Through analysis of a set of cases, the paper analyses how a patent becomes related to a series of other elements. This approach investigates the...

Purpose: The purpose of this study is to characterise types of practices – or “routings” as they are denoted in this paper – that have been developed to incorporate non-financial inscriptions, representing value-in-kind (VIK) sponsorship resources, into accounting systems....

Purpose: Knowledge is supposedly a good ally of the future. Postproject reviews aim to create knowledge and improvements based on the past, but what happens when those observations are ambiguous? Based on intriguing observations on developing structured postproject reviews, implications of the...