En busca de una teoría sobre la medición y gestión de los intangibles en la empresa: una aproximación metodológica

Paloma Sánchez, Cristina Chaminade and Carmen Escobar
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Paloma Sánchez: Universidad Autónoma de Madrid
Carmen Escobar: Universidad Autónoma de Madrid

EKONOMIAZ. Revista vasca de Economía, 1999, vol. 45, issue 03, 188-213

Abstract: We are moving fast towards a knowledge-driven economy whereas traditional assets are loosing relevance and intangibles are the main engine of value-creation processes However, our understanding of the knowledge creation, acquisition, diffusion and management processes is very scarce. In this context qualitative research techniques such as case studies and Delphi analysis, are useful tools to collect a vast quantity of information from those who have some experience in the measurement, management and disclosure of information about intangibles and to test its validity. In this sense, the paper discusses the scope of these two techniques and its application to the analysis of how firms are measuring and managing intangibles.

Keywords: Economía del conocimiento; activos intangibles; medición; gestión (search for similar items in EconPapers)
JEL-codes: C8 M4 (search for similar items in EconPapers)
Date: 1999
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