This article presents a theory-based approach to the identification and integration of intangible elements of customer contribution to value-oriented planning. Our analysis is premised on the Resource Based View and the concept of Value Based Management. We develop a value driver tree, which...

The concept of possession is currently viewed as simply inapplicable to intangible assets, whether data, bitcoins, or NFTs. Such sweeping conclusions stem from a misunderstanding of the role of possession in property law. This Article clarifies possession’s crucial purpose in property by...

This chapter analyzes the effect of intangible investment on firm efficiency with an emphasis on its software component. Stochastic production frontier approach is used to simultaneously estimate the production function and the determinants of technical efficiency in the software intensive...