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intangibles

(this is a refer link listing many potential cite links on a policy term - without intending to defer to any of them)

Economic intangibles are those capital assets that are not physical ( infrastructural capital and natural capital )nor money / legal tender nor guaranteed easily transferrable into same ( financial capital ).

models


Some analysts break intangibles down into at least social capital, instructional capital and individual capital - combining these into human capital and emphasizing the quite separate role of each of these assets in value creation. Another analysis by Baruch Lev? claims that there are seven types of capital assets, one more than the standard analysis, implying human capital may not simply be a function of the individuals, instructions and social ties involved.

research


Work on economic intangibles is part of research on value reporting, marketing, human capital, corporate reputation?. The most relevant work in the context of value creation and more general accounting reform include:

Verzola, 2000
Richard Florida
Jane Jacobs
Michael Benedikt
John McMurtry
Amartya Sen
various bibliographies as of 2002 especially one for libraries
Juergen Daum, 2002 interviewing:
Baruch Lev
David Norton
Leif Edvinssion

journals


Journals covering the above issues include:

Management Accounting (CIMA)
Governance
Accountant
Accounting and Business
Finance and Management

PricewaterhouseCoopers ValueReporting framework and forecast, and the International Journal of Community Currency Research also publish on private and public sector value issues.

See also: Ron Dembo, Daniel Kahneman, Lester Thurow

When you cite intangibles(external link) research from the above, check this link first!



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