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Intangible Assets: Value Drivers for Competitive Advantage

In: Best Practices in Management Accounting

Author

Listed:
  • Pankaj M. Madhani

Abstract

Intangible assets are becoming increasingly vital to corporations, following the global shift from an industrially powered economy towards a knowledge-based one. With the stage set for competition to be largely based on intangibles, these assets become a critical resource for firms keen to build competitive advantage. As firms move towards becoming more knowledge- and information-based, intangible assets will comprise a significant percentage of the overall value of businesses. The concept of intangible assets is not always well defined (Marr and Chatzkel, 2004). According to Epstein and Mirza (2005), intangible assets are non-financial assets without physical substance, held for use in the production or supply of goods or services or for rental to others, or for administrative purposes, which are identifiable and are controlled by the enterprise as a result of past events, and from which future economic benefits are expected to occur.

Suggested Citation

  • Pankaj M. Madhani, 2012. "Intangible Assets: Value Drivers for Competitive Advantage," Palgrave Macmillan Books, in: Greg N. Gregoriou & Nigel Finch (ed.), Best Practices in Management Accounting, chapter 10, pages 146-165, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-36155-3_10
    DOI: 10.1057/9780230361553_10
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    Cited by:

    1. van Esch, Patrick & Black, J. Stewart, 2019. "Factors that influence new generation candidates to engage with and complete digital, AI-enabled recruiting," Business Horizons, Elsevier, vol. 62(6), pages 729-739.
    2. Darya Dancaková & Jakub Sopko & Jozef Glova & Alena Andrejovská, 2022. "The Impact of Intangible Assets on the Market Value of Companies: Cross-Sector Evidence," Mathematics, MDPI, vol. 10(20), pages 1-14, October.
    3. Katona, Klára, 2021. "A vállalati innováció fejlesztésének és elterjedésének hatása a magyar vállalatok teljesítményére [The effect of development and spillover of corporate innovation on the performance of Hungarian co," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(S11), pages 36-51.

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