Abstract
Purpose: The importance and significance of the intangibles in recent years seems unquestionable to the current business environment is questionable but why not all companies, depending on their nature, are addressing their treatment. Trying to explain from the past the present situation, we will focus on analyzing the role business played in this development. Design/methodology/approach: This shall be performed at first a theoretical review of the origins of the business interest to intangibles and secondly an analysis of the reasons that argue such pioneers to address the management of these elements. Findings and Originality/value: Our results confirm both the existence of a heterogeneous between firms bet they observe the predominance of advice and knowledge intensive companies or technologies, all of great size, as the existence of different reasons for starting this management of the intangible between the protruding inform the role of different stakeholders not booked capital. Research limitations/implications: We have analyzed only those cases we have considered like the most representative pioneers internationally, for this reason we consider necessary in the future enlargement of the cases studied. Practical implications: Our results have important implications to guide research in this field, because they suppose a call for attention for the analysis of those companies are not managing their intangibles. Social implications: Our results also are a means to guide institutional-political actions in this matter, given the relationship between intangibles and value creation. Originality/value: This paper contributes to existing research on the development of the evolution of corporate interest in intangible cataloging the pioneers and offering an explanation of the reasons offered to carry out the disposal of these items.
Highlights
Our results have important implications to guide research in this field, because they suppose a call for attention for the analysis of those companies are not managing their intangibles
This paper contributes to existing research on the development of the evolution of corporate interest in intangible cataloguing the pioneers and offering an explanation of the reasons offered to carry out the disposal of these items
También Yu y Humphreys (2013) proponen transformar el enfoque de medición del capital intelectual en un proceso de aprendizaje a diferencia de las indicaciones de Giuliani (2013) que, mostrándose más escéptico, viene a indicar que el capital intelectual puede no sólo crear valor para la organización sino también destruirlo, debiendo ser las empresas conscientes de tal aspecto y aprender a gestionarlo por este motivo
Summary
Para justificar la realización de nuestro estudio aclararemos por qué los intangibles son importantes para las empresas así como las implicaciones derivadas de que sólo un reducido porcentaje de éstas haya apostado por su gestión. A partir de ahí, se ha procedido a realizar en un primer momento una revisión de la literatura sobre la evolución y orígenes del capital intelectual para en segundo momento analizar los casos más representativos identificando cómo se han planteado tal gestión de sus intangibles y por qué. Si nos centramos en la evolución exclusivamente empresarial del interés hacia intangibles, y siguiendo el trabajo realizado por Dumay y Garanina (2013), podemos distinguir claramente tres ideas de tal desarrollo que se asocian a cada una de las tres etapas que proponen estos autores. También Yu y Humphreys (2013) proponen transformar el enfoque de medición del capital intelectual en un proceso de aprendizaje a diferencia de las indicaciones de Giuliani (2013) que, mostrándose más escéptico, viene a indicar que el capital intelectual puede no sólo crear valor para la organización sino también destruirlo, debiendo ser las empresas conscientes de tal aspecto y aprender a gestionarlo por este motivo
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