 The Drucker intangibles measurement system: An academic perspectiveLawrence A. Crosby and Tohid Ghanbarpour Journal of Business Research, 2023, vol. 155, issue PB Abstract: There is widespread agreement in the literature that intangible assets, particularly those of a relational nature, are key determinants of firm performance. Scholars also acknowledge that stakeholder relationships and innovation are inextricably connected. Conceptual support for these linkages is found in established management theories and evidence from empirical research. However, this research has been handicapped by various data limitations. The purpose of this study is to introduce and evaluate a new dataset that overcomes many of those limitations, allowing for a more comprehensive examination of the complex interplay of relationship-based assets, innovation, and financial performance. Based on this review, we conclude that the Drucker system of measuring customer satisfaction, employee satisfaction/engagement, innovation, and corporate social performance exhibits sufficient content and other types of validity to be suitable for academic research involving this set of intangibles. Keywords: Intangible assets; Stakeholder relationships; Customer satisfaction; Employee engagement; Innovation; Corporate social performance (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:eee:jbrese:v:155:y:2023:i:pb:s0148296322009171 DOI: 10.1016/j.jbusres.2022.113452 Access Statistics for this article Journal of Business Research is currently edited by A. G. Woodside More articles in Journal of Business Research from Elsevier |
Is your work missing from RePEc? Here is how to contribute.
Questions or problems? Check the EconPapers FAQ or send mail to .
EconPapers is hosted by the
School of Business at Örebro University.