A unified framework for multicriteria evaluation of intangible capital assets inside organizations

Abstract

It is of high importance for modern organizations the capability concerning the internal metrics used to evaluate intangible assets within them, as it enables better governance and competitive advantages. This paper presents a unified framework to measure, assess and develop intangible capital assets within organizations giving the possibility of enhancing decision making within the operational and strategic governance. Once identified the assets under investigation, the idea is to focus on a method based on a data model approach.