INTANGIBLE RESOURCES - NEW CREATIVE ENGINES FOR WELFARE IN ORGANIZATIONS
Autor (i): Stan Sebastian
Abstract:
Intangible resources are those elements that ensure business progress and they are often the main contributors to the earning power of the organization. The issue that this article begins with is that the literature of the intangible resources, also their reporting regulations indicate a lack of precise or accepted definitions for these concepts. The problem of conceptualization this type of resource is underestimated, which is why it is not surprising that, for an organization, the evaluation, recognition and reporting information on this subject are chaotic, unimportant and without credibility. This article clarifies these issues, in order to avoid confusion and conceptual misinterpretation. In the corporate context, all kinds of intangible resources may represent a potential source of value for their owners. However, the nature of these various forms is very divergent. Thus, taking as starting point the study of literature in this field and especially the ongoing difficulties identified in conceptualizing and structuring intangible resources, in completing this article a taxonomy is developed, by which there are emphasized those elements considered representative to analyze and understand the intangible resources across the organization
Intangible resources are those elements that ensure business progress and they are often the main contributors to the earning power of the organization. The issue that this article begins with is that the literature of the intangible resources, also their reporting regulations indicate a lack of precise or accepted definitions for these concepts. The problem of conceptualization this type of resource is underestimated, which is why it is not surprising that, for an organization, the evaluation, recognition and reporting information on this subject are chaotic, unimportant and without credibility. This article clarifies these issues, in order to avoid confusion and conceptual misinterpretation. In the corporate context, all kinds of intangible resources may represent a potential source of value for their owners. However, the nature of these various forms is very divergent. Thus, taking as starting point the study of literature in this field and especially the ongoing difficulties identified in conceptualizing and structuring intangible resources, in completing this article a taxonomy is developed, by which there are emphasized those elements considered representative to analyze and understand the intangible resources across the organization
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