Measuring to understand intangible performance drivers

Ulf Johanson, Maria Mårtensson and Matti Skoog

European Accounting Review, 2001, vol. 10, issue 3, 407-437

Abstract: The present qualitative study explores what eleven Swedish organizations have systematically worked at to increase the understanding of the importance of intangibles as performance drivers. The present analysis is accomplished using a combination of evolutionary theory, knowledge-based theory and organizational learning. The results indicate that assets in an accounting sense seem to be of less interest than perceptions of activities that enable future performance. These “enablers” are often customer and employee perceptions of individual, organizational and relational competence. The way for the firms to ascertain a continuous organizational learning process with respect to the value creation chain is to measure intangibles as well as to maintain organizational routines that ensure the transformation of measurement results into action.

Date: 2001
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DOI: 10.1080/09638180126791

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