CINECA IRIS Institutional Research Information System
IRIS è la soluzione IT che facilita la raccolta e la gestione dei dati relativi alle attività e ai prodotti della ricerca. Fornisce a ricercatori, amministratori e valutatori gli strumenti per monitorare i risultati della ricerca, aumentarne la visibilità e allocare in modo efficace le risorse disponibili.
EnglishTraditional accounting systems focus on the evaluation on tangible assets, neglecting the value addition contributed to business performance by intangibles. This paper explores the intangible evaluation concept and suggests a stock and flow based analysis to assess a methodology that could highlight static and dynamic aspects and their mutual impact on business performance. A general sketch, clarifying the numerous cause-effect relations among intangible assets, is provided to support the management in decision making. The aim of this methodology coincides with the main target pursued by firms: to get a competitive advantage or to maintain the already acquired leadership.
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| Titolo: | A dynamic view of knowledge and information: A stock and flow based methodology |
| Autori: | |
| Data di pubblicazione: | 2008 |
| Rivista: | |
| Abstract: | Traditional accounting systems focus on the evaluation on tangible assets, neglecting the value addition contributed to business performance by intangibles. This paper explores the intangible evaluation concept and suggests a stock and flow based analysis to assess a methodology that could highlight static and dynamic aspects and their mutual impact on business performance. A general sketch, clarifying the numerous cause-effect relations among intangible assets, is provided to support the management in decision making. The aim of this methodology coincides with the main target pursued by firms: to get a competitive advantage or to maintain the already acquired leadership. |
| Handle: | http://hdl.handle.net/11580/13231 |
| Appare nelle tipologie: | 1.1 Articolo in rivista |
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http://hdl.handle.net/11580/13231
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