Intangible resources: a categorial system of knowledge and other intangible assets
| Published date | 01 July 2006 |
| Date | 01 July 2006 |
| Pages | 406-420 |
| DOI | https://doi.org/10.1108/14691930610681483 |
| Author | T. Diefenbach |
| Subject Matter | Accounting & finance,HR & organizational behaviour,Information & knowledge management |
Intangible resources: a categorial
system of knowledge and other
intangible assets
T. Diefenbach
Oxford Brookes University, Oxford, UK
Abstract
Purpose – There are several strands that cope with particular intangible resources, such as
intangible assets, intellectual, human, and organisational capital, data and information, knowledge
and capabilities. However, until now there have been no attempts to define and identify all intangible
resources systematically in one framework. The purpose of this paper is to show how an exhaustive
and exclusive categorial system of all intangible resources can be generated.
Design/methodology/approach – Following the idea of comparative analyses by grounded theory,
it will be referred to relevant approaches which can be defined in academic literature. It is investigated
how types of intangible resources, that share common attributes, can be grouped together, which
categories emerge, and how these categories can be defined. This gradually leads to the creation of the
whole categorial system based on empirical inductionism. At the same time, the categorial system is
created based on logical deductionism. Having defined intangible resources as the objects of reasoning
and by which leading principles will be looked at, the class of intangible resources will be broken down
into categories or sub-classes with the help of precisely formulated attributes.
Findings – Generation of a comprehensive, consistent, and complete categorial system of all possible
types of intangible assets.
Research limitations/implications – Solely a theoretical paper. Although empirical examples are
provided it might be interesting to demonstrate the application of this categorial system.
Practical implications – With such a categorial system we are in the position to identify and locate
the uncountable number of “real world” types of intangible resources more precisely and efficiently.
Originality/value – With such an attempt it may become clearer how to cope with different types of
intangible resources, how to gather, create, use, share and develop them more appropriately.
Keywords Resource management, Intangible assets,Knowledge management
Paper type Conceptual paper
Introduction
Since the early 1990s at the latest practitioners as well as academics have “realized that
knowledge was perhaps the critical resource, rather than land,machines, or capital ...”
(Earl, 2001, p. 215).In business, management, and organisation studies there are several
strands trying to identify, understand and manage knowledge and other intangible
assets, such as[1]:
.intangible assets from a financial accounting perspective (IAS 38, 2003; FASB,
2001a, b, 2003);
.intellectual, human and organisational capital in performance measurement and
performance management approaches (Diefenbach and Vordank, 2004; Neely,
2002; Kaplan and Norton, 2001a, b; Sveiby, 1998; Edvinsson and Malone, 1997;
Kaplan and Norton, 1992; Sveiby and Lloyd, 1987);
The current issue and full text archive of this journal is available at
www.emeraldinsight.com/1469-1930.htm
JIC
7,3
406
Journal of Intellectual Capital
Vol. 7 No. 3, 2006
pp. 406-420
qEmerald Group Publishing Limited
1469-1930
DOI 10.1108/14691930610681483
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