Monitoring and measuring intangibles using value maps: some examples

Monitoring and measuring intangibles using value maps: some examples Purpose – The purpose of this paper is to provide an integrated approach to understand and monitor those intangible assets (IAs) that are the key value drivers of an organization. With the help of three different examples, it attempts to examine the cause‐and‐effect relationship among different intangibles and map them to organizational success. Design/methodology/approach – System thinking approach using examples from three different industries. Findings – The paper finds that the success of any organization depends on a network of interrelated IAs that affect each other and the crux is to ensure that each of these is performing as desired. The use of a causal model clearly demonstrates the cause‐and‐effect relationships between key variables and ultimate objectives, and helps companies identify which intangibles need to be constantly monitored using suitable indicators to achieve the desired goals. Research limitations/implications – The models have not been verified in practice. Practical implications – Useful for organizations to monitor and measure intangibles by linking them to their objective of maximizing shareholder value. The indicators illustrated can be used to track the performance of intangibles. Originality/value – Three industry specific original generic models are presented that will be useful to managers and consultants as a basis for identifying and mapping key intangibles (value drivers) to their organization goals. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Intellectual Capital Emerald Publishing

Monitoring and measuring intangibles using value maps: some examples

Journal of Intellectual Capital, Volume 10 (2): 13 – Apr 17, 2009

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Publisher
Emerald Publishing
Copyright
Copyright © 2009 Emerald Group Publishing Limited. All rights reserved.
ISSN
1469-1930
DOI
10.1108/14691930910952623
Publisher site
See Article on Publisher Site

Abstract

Purpose – The purpose of this paper is to provide an integrated approach to understand and monitor those intangible assets (IAs) that are the key value drivers of an organization. With the help of three different examples, it attempts to examine the cause‐and‐effect relationship among different intangibles and map them to organizational success. Design/methodology/approach – System thinking approach using examples from three different industries. Findings – The paper finds that the success of any organization depends on a network of interrelated IAs that affect each other and the crux is to ensure that each of these is performing as desired. The use of a causal model clearly demonstrates the cause‐and‐effect relationships between key variables and ultimate objectives, and helps companies identify which intangibles need to be constantly monitored using suitable indicators to achieve the desired goals. Research limitations/implications – The models have not been verified in practice. Practical implications – Useful for organizations to monitor and measure intangibles by linking them to their objective of maximizing shareholder value. The indicators illustrated can be used to track the performance of intangibles. Originality/value – Three industry specific original generic models are presented that will be useful to managers and consultants as a basis for identifying and mapping key intangibles (value drivers) to their organization goals.

Journal

Journal of Intellectual CapitalEmerald Publishing

Published: Apr 17, 2009

Keywords: Intangible assets; Value analysis; Knowledge mapping; Shareholder value analysis

References

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