Intellectual Capital and Brands: Relationships between Two Kinds of Intangible Assets

Abstract

The aim of this research is to know what the relevant literature says about 2 assets, belonging to the same category of intangibles and what their relationships (if any) are: the intellectual capital and brands. Generally, what the literature on intellectual capital lists are other topics, all of a non-intangible nature, such as business performance, competitive advantages, innovation, in particular. From the analysis and interpretation carried out in the papers selected for the aforementioned literature review, this did not allow finding a value for the brand, because even with an adequate formula, its value in € is not known, since it is dependent to know, also in €, the value of intellectual capital. It is thus observed that, evaluating a brand is dependent on evaluating the intellectual capital. If this one cannot be evaluated, so will that one. It was noted in particular that the brands considered were inserted in activity sectors, in a generic way, not materializing in anyone, in particular. On the other hand, the non-durable consumer goods sector and, in particular, the presence of the marketing aspect is completely omitted. This, in none of the cases, is referred to as what concerns communication, communication models, and even the principles of communication plans. In addition, brand functions and components, the creation and development of a brand, the identity prism, and even storytelling, are not present, instead of what they should be, working as expressions of intellectual capital in the context of brands, goods, and companies.