Intangible Assets and Their Impact on Competitive Advantage: A Systematic Literature Review

Alegna Cruz Ruiz, María de Lourdes Marrero Santos and Damian Valdés Santiago
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Alegna Cruz Ruiz: Facultad de Psicología, Universidad de La Habana, La Habana, Cuba
María de Lourdes Marrero Santos: Instituto Nacional de Salud de los Trabajadores (INSAT), MINSAP, La Habana, Cuba
Damian Valdés Santiago: Facultad de Matemática y Computación, Universidad de La Habana, La Habana, Cuba

Diginomics, 2025, vol. 4, 226

Abstract: Introduction: This study evaluated the intangible assets that generate competitive advantage, with a specific focus on the hotel sector where IAs are strategic for adaptive capacity and differentiation.Methods: Guided by the Resource and Capabilities Theory and following the PRISMA systematic review method, the research identified interrelated intangible assets.Results: The analysis identified five key, interrelated intangible assets that generate competitive advantage: organizational learning, innovation capacity, organizational commitment, internal marketing, and organizational resilience.Conclusions: The systematic review established that the interrelationship between these five assets, grounded in the Resource and Capabilities Theory, forms a foundational framework for achieving a sustainable competitive advantage.

Keywords: intangible assets; competitive advantage; resource and capability theory (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:cwg:digino:v:4:y:2025:id:226

DOI: 10.56294/digi2025226

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