Over the course of the 1990s the level of interest as well as the sophistication of best practices in the management of intangible assets have increased dramatically. This article is intended to provide information on the current state of best practices in the management of intellectual capital. In addition, the article will discuss the evolution of best practices in ICM, concepts underlying the activities of companies sophisticated in the management of their intangibles, factors affecting the measurement of intellectual capital, and the ways in which companies tailor their ICM activities to match the needs of their different business strategies.
Harrison, S. and Sullivan, P.H. (2000), "Profiting from intellectual capital: Learning from leading companies", Journal of Intellectual Capital, Vol. 1 No. 1, pp. 33-46. https://doi.org/10.1108/14691930010324124
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