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Measuring intangible corporate assets: Linking business strategy with intellectual capital

Measuring intangible corporate assets: Linking business strategy with intellectual capital Since the beginning of this decade research has been conducted in order to define a feasible and reliable path to measure the intangible assets of a company, also called its intellectual capital. Several models have been defined, though problems still remain to be solved. In this article a heuristic frame addressing the link between intellectual capital and business strategy is developed, according to the author's proposed intangible corporate asset taxonomy. This model is then applied to a company within the magnesium industry. The "time-lag trap" issue is presented showing the misconceptions arising from the static rather than the dynamic intangible asset valuing approach. Future trends such as the creation of the IC elasticity concept and some conclusions in this realm are also presented. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Intellectual Capital Emerald Publishing

Measuring intangible corporate assets: Linking business strategy with intellectual capital

Journal of Intellectual Capital , Volume 1 (1): 17 – Mar 1, 2000

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Publisher
Emerald Publishing
Copyright
Copyright © 2000 MCB UP Ltd. All rights reserved.
ISSN
1469-1930
DOI
10.1108/14691930010371636
Publisher site
See Article on Publisher Site

Abstract

Since the beginning of this decade research has been conducted in order to define a feasible and reliable path to measure the intangible assets of a company, also called its intellectual capital. Several models have been defined, though problems still remain to be solved. In this article a heuristic frame addressing the link between intellectual capital and business strategy is developed, according to the author's proposed intangible corporate asset taxonomy. This model is then applied to a company within the magnesium industry. The "time-lag trap" issue is presented showing the misconceptions arising from the static rather than the dynamic intangible asset valuing approach. Future trends such as the creation of the IC elasticity concept and some conclusions in this realm are also presented.

Journal

Journal of Intellectual CapitalEmerald Publishing

Published: Mar 1, 2000

Keywords: Business strategy; Intangible assets; Performance evaluation; Knowledge economy

References