Intangible assets management and digital transformation: evidence from intellectual property rights-intensive industries

Raffaele Trequattrini, Alessandra Lardo, Benedetta Cuozzo and Simone Manfredi

Meditari Accountancy Research, 2022, vol. 30, issue 4, 989-1006

Abstract: Purpose - This study aims to investigate the impact of digital technologies for intangible assets management. The authors analyse how technological innovations and regulations of intellectual property affect business models of companies or intellectual property rights (IPR) intensive industries to determine the impact of digital transformation on intangible assets management, highlighting emerging issues and future effects of the digital technology revolution. Design/methodology/approach - The authors use a case study method to answer our research questions. The authors use Soundreef SpA as our case study, a collecting company that develops technology for monitoring, collecting and maximising the earnings of songwriters and music publishers. The authors also elaborate and adopt the framework of the enhanced intellectual capital as the theoretical lens for presenting and analysing our case study, determining how the digital transformation caused business model innovation and more transparent and timely performance measurement in copyright-based companies. Findings - The analysis of Soundreef SpA’s business model allows us to demonstrate how using new technologies drives the performance measurement of copyright holders and improve the collecting societies’ performance, introducing a new key performance indicator. This turning point is made possible by digital transformation and regulatory change. In the IPR industry, copyright holders’ performance has never been calculated, so the distribution of copyright revenues was based on the criteria approved by governance bodies/management. Originality/value - In the study, the authors demonstrate that digital transformation is able to enhance the intellectual capital of IPR-intensive companies introducing new ways to manage intangible assets and to measure performance.

Keywords: Performance management; Business model; Digital transformation; Collecting societies; Intangible assets management; Intellectual property rights management; IPR-intensive Industries (search for similar items in EconPapers)
Date: 2022
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:medarp:medar-03-2021-1216

DOI: 10.1108/MEDAR-03-2021-1216

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