Title
Intangibles : theory, categories, and the Kozminski matrix Intangibles : theory, categories, and the Kozminski matrix
Author
Faculty/Department
Faculty of Design Sciences
Publication type
article
Publication
Basingstoke ,
Subject
Documentation and information
Economics
Source (journal)
Knowledge management research & practice. - Basingstoke, 2003, currens
Volume/pages
11(2013) :2 , p. 101-111
ISSN
1477-8238
ISI
000320739200002
Carrier
E
Target language
English (eng)
Full text (Publishers DOI)
Affiliation
University of Antwerp
Abstract
Analyzing the strategic significance of a firm's intellectual capital separates tangible assets from intangible assets, and demands close attention to how the latter are valued. Conventional methods based on cost or market value are of little relevance. Ultimately, the analysis turns on who makes the estimate and to what end. We argue for a third source of estimates, the same managers whose application of strategic assets sets the value-adding processes of the firm in motion. This is a constructivist approach that raises important theoretical and methodological questions about the nature of the firm and its value-creating capabilities. Objective measures cannot grasp these capabilities, and current efforts to establish such metrics are deeply counter-productive. We propose the 'business model' as the firm-specific natural language within which the future value of the intangible assets can be estimated.
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