The constitution of the German business has been provided on the basis of the traditional approaches, in particular the production-oriented approach by E. Gutenberg and the classical organization theories. Sociological approaches have been and are against little or only instrumentally...

Purpose – There are several strands that cope with particular intangible resources, such as intangible assets, intellectual, human, and organisational capital, data and information, knowledge and capabilities. However, until now there have been no attempts to define and identify all intangible...