The best returns come from intangible resources: an integrated approach
| Date | 10 April 2009 |
| Pages | 7-19 |
| Published date | 10 April 2009 |
| DOI | https://doi.org/10.1108/03055720910962416 |
| Author | Camilo Augusto Sequeira,Eloi Fernández y Fernández,Márcia Christina Borges |
| Subject Matter | Information & knowledge management |
The best returns come from
intangible resources:
an integrated approach
Camilo Augusto Sequeira, Eloi Ferna
´ndez y Ferna
´ndez and
Ma
´rcia Christina Borges
Department of Mechanical Engineering, Institute of Energy,
Catholic University, Rio de Janeiro, Brazil
Abstract
Purpose – The aim of this paper is to propose an integrated model for intangible resources, which
will contribute to breaking down the old paradigm, and bring it to managers’ attention that the best
returns are likely to come from intangible resources.
Design/methodology/approach – The theoretical approach is based on the concept of core
competencies as defined by Hamel and Prahalad, and further developed in Andriessen’s Making Sense
of Intellectual Capital. It also explores the benchmarking concept presented in Viedma’s “Intellectual
capital benchmarking system”.
Findings – Business practitioners and scholars have been developing new methods and models to
understand intellectual capital. Unfortunately, these methods and models present a view on both
tangible and intangible resources of an organisation that is non-integrated and reinforces the
traditional management focus on tangible assets only.
Research limitations/implications – The method proposed here is being prepared to be tested in
a large energy company under a three-phase project (the object of future papers).
Originality/value – The paper describes a model and introduces a method based on it.
Keywords Intellectualcapital, Intangible assets, Competences,Benchmarking
Paper type Research paper
1. Motives for the development of the project
The development of models and methods arise from the need to solve specific
problems. This is what happened with the current project that, initially, was intended
to contribute to effecting a better administration of the talent map of a large company
in the energy sector.
Through the progress of the initial meetings it was concluded that the project would
involve concepts relating to what is often called knowledge assets, intangible values, or
intellectual capital. Without losing sight of the solution to the initial problem, it was
decided to expand the scope to cover the intangible assets as a whole.
In order to reflect the new scope the project was renamed “Management of
intangible assets”. The objective was to develop a model and method to formulate,
The current issue and full text archive of this journal is available at
www.emeraldinsight.com/0305-5728.htm
This project was made possible thanks to the support and encouragement of Petrobras’ Division
of Management Systems Development and Knowledge Management. The authors are very
grateful, therefore, to Anto
ˆnio Sergio Oliveira Santana, Executive Manager, to Alexandre
Korowajczuk, Manager of Knowledge Management, and to Irani Carlos Varella.
Intangible
resources
7
VINE: The journal of information and
knowledge management systems
Vol. 39 No. 1, 2009
pp. 7-19
qEmerald Group Publishing Limited
0305-5728
DOI 10.1108/03055720910962416
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