... to validate a theory‐based list. The list contains the value generation activities (i.e. performance focus areas) and their respective critical success factors emerging from the interaction of eight validated intangible value drivers. Two primary questions were addressed at the focus groups: What performance...

...Bernard Marr; Daniel Andriesson Purpose The purpose of this paper is to describe the results of an empirical study into the critical success factors for implementing an intellectual capital valuation method, the KPMG Value Explorer. Design/methodology/approach For this study the design...