Measuring and Managing Intangible Assets

Bernard Marr

Chapter 13 in Performance Management, 2008, pp 172-183 from Palgrave Macmillan

Abstract: Abstract Intangible assets such as knowledge, brands, relationships, organizational culture and intellectual property are primary drivers of competitiveness and organizational performance in today’s global economy. Indeed, it is estimated that the level of US corporate investment in intangible assets, around $1 trillion annually, is at about the same level as investment in tangible assets (Lev, 2002). A survey commissioned by the consulting firm Accenture confirmed that most executives around the world believe that intangibles are critical for the future success of their businesses (Molnar, 2004). However, at the same time, most of them also agreed that their approaches to measuring and managing intangibles were either poor or non-existent.

Keywords: Intellectual Capital; Intangible Asset; Tangible Asset; External Auditor; Intangible Resource (search for similar items in EconPapers)
Date: 2008
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DOI: 10.1057/9780230288942_13

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