TY - JOUR AB - Intangible assets have become important factors of value creation in today’s knowledge economy. However, individually they are often commodities and only create value in combination with other production factors. Therefore, in order to manage for performance and value, companies and their managers, as well as their investors, need a better understanding of their role as part of the entire value creation system of an organization. The article outlines possible features of an improved management and corporate reporting model. In order to objectively measure the productivity and efficiency of the entire enterprise, the article outlines how total factor productivity can be assessed in organizations as a means to better understand organizational performance. VL - 8 IS - 1 SN - 1368-3047 DO - 10.1108/13683040410524694 UR - https://doi.org/10.1108/13683040410524694 AU - Lev Baruch AU - Daum Juergen H. PY - 2004 Y1 - 2004/01/01 TI - The dominance of intangible assets: consequences for enterprise management and corporate reporting T2 - Measuring Business Excellence PB - Emerald Group Publishing Limited SP - 6 EP - 17 Y2 - 2024/05/04 ER -