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The dominance of intangible assets: consequences for enterprise management and corporate reporting

The dominance of intangible assets: consequences for enterprise management and corporate reporting Intangible assets have become important factors of value creation in today's knowledge economy. However, individually they are often commodities and only create value in combination with other production factors. Therefore, in order to manage for performance and value, companies and their managers, as well as their investors, need a better understanding of their role as part of the entire value creation system of an organization. The article outlines possible features of an improved management and corporate reporting model. In order to objectively measure the productivity and efficiency of the entire enterprise, the article outlines how total factor productivity can be assessed in organizations as a means to better understand organizational performance. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Measuring Business Excellence Emerald Publishing

The dominance of intangible assets: consequences for enterprise management and corporate reporting

Measuring Business Excellence , Volume 8 (1): 12 – Mar 1, 2004

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References (20)

Publisher
Emerald Publishing
Copyright
Copyright © 2004 Emerald Group Publishing Limited. All rights reserved.
ISSN
1368-3047
DOI
10.1108/13683040410524694
Publisher site
See Article on Publisher Site

Abstract

Intangible assets have become important factors of value creation in today's knowledge economy. However, individually they are often commodities and only create value in combination with other production factors. Therefore, in order to manage for performance and value, companies and their managers, as well as their investors, need a better understanding of their role as part of the entire value creation system of an organization. The article outlines possible features of an improved management and corporate reporting model. In order to objectively measure the productivity and efficiency of the entire enterprise, the article outlines how total factor productivity can be assessed in organizations as a means to better understand organizational performance.

Journal

Measuring Business ExcellenceEmerald Publishing

Published: Mar 1, 2004

Keywords: Intangible assets; Financial reporting; Management activities

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