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      Methods of evaluation of intangible assets and intellectual capital

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      Journal of Intellectual Capital
      Emerald

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          Abstract

          Purpose

          The competitive model has changed. In this context, society entered into an era in which intangible assets are the greatest assets of a company. However, some gaps and uncertainties are presented in the literature as to understand the value of a company based on knowledge intensive activities. The purpose of this paper is to analyze the methods of evaluation of intangible assets in the context of business, economic and strategic management.

          Design/methodology/approach

          This is a qualitative research. This research is characterized as descriptive, bibliographic, inductive.

          Findings

          The main results of this research can highlight the existence of valuation methods of intangible assets intended for specific industries, as public and/or private, that can be better aligned to the context of business; economic and/or strategic management.

          Originality/value

          It was found that intangible assets are a current topic and increasingly addressed in the literature.

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          Most cited references59

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          A General Equilibrium Approach To Monetary Theory

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            Assessing knowledge assets: a review of the models used to measure intellectual capital

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              National Intellectual Capital Index

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                Author and article information

                Contributors
                (View ORCID Profile)
                Journal
                Journal of Intellectual Capital
                JIC
                Emerald
                1469-1930
                July 10 2017
                July 10 2017
                : 18
                : 3
                : 470-485
                Article
                10.1108/JIC-12-2016-0138
                2cb56a6f-300b-4f96-ad0c-f5985a2182f7
                © 2017

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