Recognizing and Valuating Intangible Resources - Major Difficulties in Organisational Management

Abstract

The measurement of intangible resources, intellectual capital, has become a major area of investigation for researchers and practitioners, with increasing concerns for monitoring and valuating this type of capital. In spite of this, the approaches to these issues have not been harmonised, therefore management is currently experiencing real difficulties in the assessment and measurement of intangible resources. In this article we wanted to review the valuation of intangible resources from a theoretical point of view, by highlighting the features of the most important valuation methods established in the literature.