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Skandia Navigator - an Innovative Tool for Evaluating Hidden Intangible Assets

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  • Cati-Loredana Dumitru (Soare)

    („Valahia†University of Târgoviște, Romania)

Abstract

The true amplitude of the contemporary enterprise is found in its hidden assets such as human capital, structural capital, customer capital and organizational capital. These elements are now known as intellectual capital or hidden intangible assets due to the fact that they are not reflected in the current financial statements but which contribute decisively to establishing the market value of the contemporary enterprise. The present research emphasizes the idea of understanding hidden intangible resources as the main value-generating assets of the enterprise, but also the need to promote and measure them through Skandia Navigator to have a series of grouped and balanced tools to promote enterprise development.

Suggested Citation

  • Cati-Loredana Dumitru (Soare), 2022. "Skandia Navigator - an Innovative Tool for Evaluating Hidden Intangible Assets," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 846-851, Decembrie.
    • Handle: RePEc:ovi:oviste:v:xxii:y:2022:i:2:p:846-851
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    References listed on IDEAS

    as
    1. Bontis, Nick & Dragonetti, Nicola C. & Jacobsen, Kristine & Roos, Göran, 1999. "The knowledge toolbox:: A review of the tools available to measure and manage intangible resources," European Management Journal, Elsevier, vol. 17(4), pages 391-402, August.
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    More about this item

    Keywords

    Skandia Navigator; hidden intangible assets; intellectual capital; human capital; valuegenerating assets;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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