La medición de la economía del conocimiento: medición y presentación de los intangibles

Graham Vickery
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Graham Vickery: Organización para la Cooperación y el Desarrollo Económico (OCDE)

EKONOMIAZ. Revista vasca de Economía, 1999, vol. 45, issue 03, 160-187

Abstract: The paper sets out to discuss some aspects of the literature on intangibles, and to summarise selected measurement and reporting issues surrounding intangibles. The structure of the paper is as follows. The importance and relative lack of information on intangibles and the knowledge economy is first sketched out, both at aggregate and enterprise level. This is followed by discussion of the need for improved information on intangibles. Then follows a review of some aspects of the measuring and accounting treatment of intangibles, and finally there is a brief presentation of some solutions which may help to improve information on intangibles for the purposes of firm decision-making, resource allocation and improved public-policy making.

Keywords: Economía del conocimiento; activos intangibles; medición (search for similar items in EconPapers)
JEL-codes: M4 O3 (search for similar items in EconPapers)
Date: 1999
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Persistent link: https://EconPapers.repec.org/RePEc:ekz:ekonoz:1999307

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