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Intangible Assets and Internal Controls in Global Companies

Author

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  • Daniela Salvioni

    (University of Brescia)

Abstract

The effectiveness of corporate governance processes on global markets entails the adoption of ramified internal control systems, and the adaptation of the variables that are significant to this end to respond to the evolution of surrounding conditions. Analysis of the changes that have taken place in the main variables on which global companies concentrate their attention and their controls reveals, in particular, a growing need to evolve from the dominance of tangible components to a situation that takes intangible assets into due consideration. We refer to the corporate culture and the information system which represent both elements on which the effectiveness of governance processes is based and factors to be monitored with suitable internal control procedures

Suggested Citation

  • Daniela Salvioni, 2010. "Intangible Assets and Internal Controls in Global Companies," Symphonya. Emerging Issues in Management, Niccolò Cusano University, issue 2 Intangi.
    • Handle: RePEc:sym:journl:151:y:2010:i:2
    as

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    File URL: https://symphonya.unicusano.it/article/view/2010.2.04salvioni
    File Function: First version, 2010
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    References listed on IDEAS

    as
    1. Emilio Zito, 2009. "From Brand Management to Global Business Management in Market-Driven Companies," Symphonya. Emerging Issues in Management, Niccolò Cusano University, issue 1 Market-.
    2. repec:sym:journl:136:y:2000:i:1 is not listed on IDEAS
    3. Silvio M. Brondoni, 2001. "Brand Policy and Brand Equity," Symphonya. Emerging Issues in Management, Niccolò Cusano University, issue 1 Brand E.
    4. Fabio Albanese, 2001. "Merchandising and Licensing to Improve Brand Equity. The Coca-Cola Case," Symphonya. Emerging Issues in Management, Niccolò Cusano University, issue 1 Brand E.
    5. Felicia Levy & Michael R. Duffey, 2007. "A review of existing methods to quantify intangible assets," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 4(4/5), pages 382-399.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Silvio M. Brondoni, 2012. "Innovation and Imitation: Corporate Strategies for Global Competition," Symphonya. Emerging Issues in Management, Niccolò Cusano University, issue 1 Innovat, pages 10-24.
    2. Francesca Gennari, 2019. "How to Lead the Board of Directors to a Sustainable Development of Business with the CSR Committees," Sustainability, MDPI, vol. 11(24), pages 1-17, December.
    3. Daniela M. Salvioni & Alex Almici, 2020. "Transitioning Toward a Circular Economy: The Impact of Stakeholder Engagement on Sustainability Culture," Sustainability, MDPI, vol. 12(20), pages 1-30, October.
    4. Margherita Corniani, 2012. "Innovation, Imitation and Competitive Value Analysis," Symphonya. Emerging Issues in Management, Niccolò Cusano University, issue 2 Innovat, pages 37-52.

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