Constructing a definition for intangibles using the resource based view of the firm

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 are (implicitly or explicitly) in synchronization with the RBV. Thus, it is possible to find and propose a common definition for intangibles. Research limitations/implications Some researchers argue that the field is still in its embryonic stages and thus the concepts might still be too fresh in order to find a stable common definition. Practical implications The paper offers a conceptual lens through which one can clearly link intangibles to strategy and offers a proposed definition of intangibles that incorporates a meta‐review of the literature. Originality/value The paper shows that it is in fact possible to accommodate various definitions of intangibles under one common framework and propose a unified characterization.