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En busca de una teoría sobre la medición y gestión de los intangibles en la empresa: una aproximación metodológica

Author

Listed:
  • Paloma Sánchez

    (Universidad Autónoma de Madrid)

  • Cristina Chaminade

    (Universidad Autónoma de Madrid)

  • Carmen Escobar

    (Universidad Autónoma de Madrid)

Abstract

We are moving fast towards a knowledge-driven economy whereas traditional assets are loosing relevance and intangibles are the main engine of value-creation processes However, our understanding of the knowledge creation, acquisition, diffusion and management processes is very scarce. In this context qualitative research techniques such as case studies and Delphi analysis, are useful tools to collect a vast quantity of information from those who have some experience in the measurement, management and disclosure of information about intangibles and to test its validity. In this sense, the paper discusses the scope of these two techniques and its application to the analysis of how firms are measuring and managing intangibles.

Suggested Citation

  • Paloma Sánchez & Cristina Chaminade & Carmen Escobar, 1999. "En busca de una teoría sobre la medición y gestión de los intangibles en la empresa: una aproximación metodológica," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 45(03), pages 188-213.
    • Handle: RePEc:ekz:ekonoz:1999308
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    Cited by:

    1. Alvarez Etxeberria, Igor & Garayar, Ainhoa & Calvo Sánchez, José Antonio, 2015. "Development of sustainability reports for farming operations in the Basque Country using the Delphi method," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(1), pages 44-54.

    More about this item

    Keywords

    Economía del conocimiento; activos intangibles; medición; gestión;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • C8 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs

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