Conference
Constructing a definition for intangibles using the resource based view of the firm
Abstract
Purpose The purpose of this paper is to construct and propose a definition for intangibles derived from the resource‐based view (RBV) of the firm for use in academic research and practical applications. Design/methodology/approach Intangibles are defined as a subset of corporate resources. In this paper, various definitions for intangibles are tested against the RBV framework. Findings The majority of definitions in the extant literature …
Authors
Kristandl G; Bontis N
Volume
45
Pagination
pp. 1510-1524
Publisher
Emerald
Publication Date
October 23, 2007
DOI
10.1108/00251740710828744
Conference proceedings
Management Decision
Issue
9
ISSN
0025-1747