Intangible Assets and Their Impact on Competitive Advantage: A Systematic Literature Review

Abstract

Introduction: This study evaluated the intangible assets that generate competitive advantage, with a specific focus on the hotel sector where IAs are strategic for adaptive capacity and differentiation.Methods: Guided by the Resource and Capabilities Theory and following the PRISMA systematic review method, the research identified interrelated intangible assets.Results: The analysis identified five key, interrelated intangible assets that generate competitive advantage: organizational learning, innovation capacity, organizational commitment, internal marketing, and organizational resilience.Conclusions: The systematic review established that the interrelationship between these five assets, grounded in the Resource and Capabilities Theory, forms a foundational framework for achieving a sustainable competitive advantage.