The purpose of this paper is to present the culmination of an engineering concept of a knowledge valuation system that identifies the name of intangible assets.
The paper employs the methodology or approach of identifying or naming intangible assets within the business environment.
The paper finds that knowing what to capture is fundamental to alignment with measures and indicators inherent in a business operational data.
The paper tackles the elusiveness of intangibles and attempts to bring structure and identification to a complex and confusing discipline. The decomposition of an intangible assets system that names intangibles could be the first step to measuring, valuing and managing them.
Green, A. (2008), "Intangible asset knowledge: The conjugality of business intelligence (BI) and business operational data", VINE, Vol. 38 No. 2, pp. 184-191. https://doi.org/10.1108/03055720810889824
Emerald Group Publishing Limited
Copyright © 2008, Emerald Group Publishing Limited