The necessity and importance of measuring intangibles has become increasingly accepted in the business, financial and academic communities as a means for a better understanding of the value creation processes in private, public and not‐for‐profit enterprises. Intangible indicators are seen as idiosyncratic, unique to each enterprise and not standardised. Interpretation, dissemination and further research suffer from the lack of definition and measurement standards. This paper examines guidelines and suggestions for measurement instruments and discusses their limits. A framework for classifying intangibles and indicators through the utilisation of evaluation experience is derived in order to support the movement towards global agreement on terms, definitions, standards and measures. Further research is discussed concerning quality standards for measurement systems.
Grasenick, K. and Low, J. (2004), "Shaken, not stirred: Defining and connecting indicators for the measurement and valuation of intangibles", Journal of Intellectual Capital, Vol. 5 No. 2, pp. 268-281. https://doi.org/10.1108/14691930410533696Download as .RIS
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