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2020 | OriginalPaper | Buchkapitel

The Economics of Intangible Assets: From just Value-to-Value Creation

verfasst von : Aicha Dif, Zahra Hamdani, Abdelbaki Benziane

Erschienen in: Advances in Human Factors, Business Management and Leadership

Verlag: Springer International Publishing

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Abstract

“What can be measured can be managed.” This managerial rule supposes that every measured resource is automatically managed. The literature shows the difficulties to measure the human capital as an internal resource. At the same time, this intellectual capital is the most important in the creation value for the company. Indeed, this managerial approach seeks to find the best way to explore how to create value by investing in the intellectual capital. In contrast, the accounting approach, ignore the importance of the intellectual capital as intelligible assets. This paper will present the difference between the managerial approach and the accounting approach of the intangible assets and how could this difference influence the decision of companies.

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Vorheriges Kapitel Crisis Management and Human Resource Development: Towards Research Agenda
Nächstes Kapitel Leadership Styles and Workplace Wellness Among Ghanaian SME Workers
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Metadaten
Titel
The Economics of Intangible Assets: From just Value-to-Value Creation
verfasst von
Aicha Dif
Zahra Hamdani
Abdelbaki Benziane
Copyright-Jahr
2020
Buch
Advances in Human Factors, Business Management and Leadership

Print ISBN: 978-3-030-20153-1

Electronic ISBN: 978-3-030-20154-8

Copyright-Jahr: 2020

DOI
https://doi.org/10.1007/978-3-030-20154-8_51

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