... and knowledge management; and organizational performance. The second objective is to evaluate the mediating role of some of them in the relationship between the intangible assets and organizational performance. Design/methodology/approach The research is designed to utilize a systematic sampling...

...Susanne Durst; Stefan Gueldenberg Purpose Taking company succession as an alternative means of embarking on an entrepreneurial activity, the aim of this study is to explore those intangible assets that are regarded as attractive from the viewpoints of external successors. Thereby, the focal...

...Kevin J. O'Sullivan; V. Cavaller Purpose This article aims to show the application of scientometrics and patent bibliometrics in remaining useful life (RUL) analysis for evaluating the value of intangible assets. Design/methodology/approach Technology innovation management...

... not provide managers with detailed enough information. Intangible assets Intellectual capital Performance measures Productivity rate Public sector organizations © Emerald Group Publishing Limited 2009 In summary, it can be concluded that the literature examined presents quite a range...

... for the main users of the model, the managers. Utilise concepts consolidated in the academic and business community and, therefore, widely accepted as tools for analysing the activities of an organisation. Contribute to changing the paradigm, that is, to lead the managers to consider intangible assets...

...Kevin J. O'Sullivan; Daniel Brännström; Marco Giuliani Purpose The aim of this paper is to understand how many and what intangible assets firms from two different contexts disclose in order to comprehend whether an accounting harmonization is actually reached in practice and what...

...Kevin J. O'Sullivan; Michele Grimaldi; Livio Cricelli Purpose This paper aims to define a theoretical model that assesses and measures the intangible asset contribution to company performance. The model keeps in focus the most meaningful elements that reflect the success factors, crucial...

...Annie Green Purpose The purpose of this paper is to present the culmination of an engineering concept of a knowledge valuation system that identifies the name of intangible assets. Design/methodology/approach The paper employs the methodology or approach of identifying or naming...

...Annie Green Purpose The purpose of this paper is to present valuation, economic, and corporate management aspects related to the design and implementation of intangible asset valuation in common business language. Design/methodology/approach The methodology or approach...

...‐data needed to model business intelligence. The primitive level defines the business objects and provides a map to defining the actual business information to capture. © Emerald Group Publishing Limited 2007 Knowledge management Business enterprise Intangible assets Accounting...

... Intangible assets Asset valuation If there is any property that a theory of cognition must explain it is how intelligence is actually possible. To be intelligent is to be able to do things, to wit, to exploit knowledge to attain whatever goals the organism has at the moment (Newell, 1990 , p. 158...

... within the business to positively affect the performance and market valuation of a business enterprise. The conceptual model presented in this paper expands on existing components of intangible asset and value chain models to aid business stakeholders in a method that organizes and structures enterprise...

... businesses in the knowledge era truly institutionalized the identification, capture and leveraging of knowledge to adequately manage and control the intangible assets that contribute 70 percent of the value of a business? Originality/value Contains useful information on knowledge valuation...