IDEAS home Printed from https://ideas.repec.org/a/ami/journl/v18y2019i2p224-261.html
   My bibliography  Save this article

Intangible Assets – Insights from A Literature Review

Author

Listed:
  • Elena-Mirela Nichita

    (Bucharest University of Economic Studies, Romania)

Abstract

Research Question: How do researchers address the definition, measurement, recognition and potential of intangible assets to generate future economic benefits when a formal structure for reporting them is highly controversial? Motivation: The inexistence of inclusive reporting mechanism to capture the value of intangible assets rise many debates for both researchers and users of accounting financial reports (Jeny and Moldovan, 2016). Although the role of intangible resources is increasing in the modern economy (OECD, 2011), traditional reporting is unable to provide a comprehensive representation of this class of assets (Lev, 2000; Stolowy and Jeny-Cazavan, 2001) and many intangible assets are still not recognised or may even not referred at all in the financial statements (Barth et. al., 2000). Idea: The paper investigates the status-quo of intangibles in research papers and identifies blank spots and ways to improve the information on intangible assets and how IASB revised IAS 38 Intangibles to catch-up the business’ challenges in regard with them. Data: The sample of current work comprises research papers about intangibles published during 2000-2019 in cutting-edge accounting and business journals. Tools: The content analysis of published papers was applied to discover categories of intangibles analysed, applied polices for measurement, debates on recognition and disclosure and potential of new intangibles to be reported. Findings: Conclusion of paper confirms that researches on intangibles have not arrived at a universally accepted framework for definition, measurement, recognition criteria, disclosure, but, in the same time, they emphasis the contribution of these resources to broaden competitiveness, performance, earnings. Contribution: This literature review covers all categories of intangibles – recognized and not-recognized from accounting perspective – explored in research papers from the latest 19 years and provide an interpretative approach for further investigation.

Suggested Citation

  • Elena-Mirela Nichita, 2019. "Intangible Assets – Insights from A Literature Review," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 18(2), pages 224-261, June.
    • Handle: RePEc:ami:journl:v:18:y:2019:i:2:p:224-261
    as

    Download full text from publisher

    File URL: http://online-cig.ase.ro/RePEc/ami/articles/18_2_4.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    intangible assets; literature review; research; measurement; recognition; disclosure;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ami:journl:v:18:y:2019:i:2:p:224-261. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Cristina Tartavulea (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.