Managing Intellectual Assets in SMEs

Irina Kuzmina ()
Additional contact information
Irina Kuzmina: Riga International School of Economics and Business Administration (RISEBA), Latvia

Chapter 2008-06 in The European Entrepreneurship in the Globalizing Economy – Challenges and Opportunities. Proceedings of the International Conference, 9 – 12 September 2008, Varna, Bulgaria, 2009, pp 104-121 from Bulgarian Association for Management Development and Entrepreneurship

Abstract: The term ‘Intellectual Assets’ illustrates the new usage of accounting term ‘Intangible Assets’ as the object of management of a company. Intellectual assets are knowledge-based assets that are sources of future economic benefits and contribute to individual SME uniqueness and provide sources of competitive advantage. There is a major debate occurring between professionals, users, and academics around the world, on how Intellectual assets would be recognized, evaluated, and reported. The aim of the paper is to make recommendations, which may be used by Latvian SME, developing their own framework for managing Intellectual assets.

Keywords: intellectual assets; sustainability; managing; key performance indicators; reporting (search for similar items in EconPapers)
Date: 2009
References: Add references at CitEc
Citations:

Downloads: (external link)
http://conference.bamde.org/RePEc/mdv/cpchap/2008-06.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:mdv:cpchap:y:2008:6

Access Statistics for this chapter

More chapters in Conference Proceedings Chapters from Bulgarian Association for Management Development and Entrepreneurship
Bibliographic data for series maintained by Kostadin Kolarov ().