A dynamic view of knowledge and information: a stock and flow based methodology

Livio Cricelli and Michele Grimaldi

International Journal of Management and Decision Making, 2008, vol. 9, issue 6, 686-698

Abstract: Traditional accounting systems focus on the evaluation on tangible assets, neglecting the value addition contributed to business performance by intangibles. This paper explores the intangible evaluation concept and suggests a stock and flow based analysis to assess a methodology that could highlight static and dynamic aspects and their mutual impact on business performance. A general sketch, clarifying the numerous cause-effect relations among intangible assets, is provided to support the management in decision making. The aim of this methodology coincides with the main target pursued by firms: to get a competitive advantage or to maintain the already acquired leadership.

Keywords: information management; knowledge management; accounting; intellectual capital; intangible assets; asset evaluation; stocks; flows; dynamic capabilities; business performance; decision making. (search for similar items in EconPapers)
Date: 2008
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Citations: View citations in EconPapers (3)

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