A Framework of Intangible Valuation Areas
The Sources of Intangible Assets within an
Organizaion
978-3-639-08213-5
3639082133
196
2008-10-02
68,00 €
eng
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Intangible Assets are earmarked as the value source
for today's knowledge-centric businesses. This book
highlights a study that purports to make intangible
assets a visible entity to businesses. Incorporated
in the study are: 1) an Intangible Asset Taxonomy
(IAT) that defines the objectives of Knowledge
Management (KM) and the categories of value drivers
of intangible assets; and 2) the development of a
Framework of Intangible Valuation Areas (FIVA) that
represents the relationship between strategic KM
business objectives and the value drivers of
intangible assets. Significant outcomes of this
study are: 1) validation that there is a dynamic
relationship between strategic objectives of KM and
specific value drivers of intangible assets; and, 2)
empirical evidence that a one-size-fits all approach
to intangible asset valuation may not be the best
approach to this business problem.
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