Measuring intangible corporate assets

Jóia, Luiz Antônio

doi:10.1108/14691930010371636

Cited by 150 publications

(21 citation statements)

References 16 publications

(15 reference statements)

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“…Financial includes the value of its financial and physical assets [9]. On the other hand, intellectual capital consists of assets created through intellectual activities ranging from acquiring new knowledge (learning) and inventions to creating valuable relationships [8].…”

Section: Intellectual Capital Measurementmentioning

confidence: 99%

An Intellectual Capital Performance Evaluation Based on Fuzzy Linguistic

Tai

Chen

2007

Third International Conference on Intelligent Information Hiding and Multimedia Signal Processing (IIH-MSP 2007)

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In a knowledge era, intellectual capital has become a determinant resource for enterprise to retain and improve competitive advantage. Because the nature of intellectual capital is abstract, intangible, and difficult to measure, it becomes a challenge for business managers to evaluate intellectual capital performance effectively. Therefore, this paper proposes a suitable model for intellectual capital performance evaluation by combining 2-tuple fuzzy linguistic approach with multiple criteria decision-making (MCDM) method. It is feasible to manipulate the processes of evaluation integration and avoid the information loss effectively. Based on the proposed model, its feasibility is demonstrated by the result of intellectual capital performance evaluation for a high-technology company in Taiwan.

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Section: Intellectual Capital Measurementmentioning

confidence: 99%

An Intellectual Capital Performance Evaluation Based on Fuzzy Linguistic

Tai

Chen

2007

Third International Conference on Intelligent Information Hiding and Multimedia Signal Processing (IIH-MSP 2007)

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“…Embora não haja consenso acadêmico sobre a definição de capital intelectual, este artigo assume, como dito anteriormente, que capital intelectual e ativos intangíveis sejam sinônimos, seguindo linha proposta, entre outros, por Pablos (2002) e Joia (2000Joia ( , 2001.…”

Section: Ativos Intangíveis E Capital Intelectualunclassified

“…É importante frisar que se assume, neste artigo, capital intelectual e ativos intangíveis como sinônimos, tal como sugerido por Pablos (2002) e Joia (2000Joia ( , 2001, entre outros.…”

Section: Introductionunclassified

Evidências empíricas da influência de alianças estratégicas no capital intelectual de empresas

Jóia¹,

Malheiros²

2010

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Ativos intangíveis, também denominados de capital intelectual, têm sido considerados recursos que efetivamente preservam a competitividade das organizações. Isso ocorre em razão de serem difíceis de imitar, dado que, muitas vezes, são fruto da complementaridade de recursos de duas ou mais firmas. Nesse contexto, as teorias mais recentes de estratégia empresarial passam a considerar, cada vez mais, a rede de relacionamentos de uma empresa como unidade de análise de suas vantagens competitivas, e não mais firmas ou setores individualmente. Nesse contexto, este estudo visa analisar a influência de alianças estratégicas sobre a geração de ativos intangíveis de firmas participantes dessas alianças. Para tal, inicialmente, o artigo conceitua e desenvolve taxonomias tanto para o capital intelectual de firmas quanto para alianças estratégicas. Em seguida, a pesquisa analisa os dados de firmas envolvidas em alianças, no período de 1996 a 2005, na indústria de transformação brasileira, por meio de testes t-Student e clusters hierárquicos. A partir dos resultados obtidos, pode-se concluir que alianças estratégicas de variados tipos impactam positivamente o capital intelectual das empresas envolvidas nessas. Finalmente, o artigo desenvolve duas proposições para futuros testes: alianças com a finalidade de inovação influenciam positivamente, com mais intensidade, a geração de capital intelectual do que alianças mercadológicas ou produtivas; e quanto menor a variedade de tipos de alianças estratégicas desenvolvidas em paralelo, maior o incremento do capital intelectual da empresa. Palavras-chave: capital intelectual, ativos intangíveis, alianças estratégicas, indústria de transformação brasileira.

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“…Financial capital represents the book value of the organization and includes the value of its financial and physical assets [10]. On the contrary, intellectual capital consists of assets created through intellectual activities ranging from acquiring new knowledge (learning) and inventions leading to the creation of valuable relationships [20].…”

Section: Introductionmentioning

confidence: 99%

Coupling Elements of a Framework for Cognitive Matchmaking with Enterprise Models

Overbeek

2014

Lecture Notes in Business Information Processing

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Abstract. Actors working in knowledge intensive organizations have to cope with an increased cognitive load by increasing complexity of knowledge intensive tasks that these actors have to fulfill. This is caused by developments such as: Globalization, growing product and service complexity, customers that become more and more powerful, outsourcing, and inter-organizational alliances that cause organizations to grow more rapidly. Excessive cognitive load negatively influences the quality of knowledge intensive task fulfillment. It is discussed how elements from a cognitive matchmaking framework can be coupled with an example enterprise model to partly provide a solution for avoiding cognitive load of actors in becoming too excessive. This exercise enables to achieve a better understanding of the cognitive fit of actor types and knowledge intensive task types they have to fulfill.

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Measuring intangible corporate assets

Cited by 150 publications

References 16 publications

An Intellectual Capital Performance Evaluation Based on Fuzzy Linguistic

An Intellectual Capital Performance Evaluation Based on Fuzzy Linguistic

Evidências empíricas da influência de alianças estratégicas no capital intelectual de empresas

Coupling Elements of a Framework for Cognitive Matchmaking with Enterprise Models

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