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

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. In this paper, we defined intangibles as a subset of corporate resources, and we tested various definitions for intangibles against the RBV framework.
We found that 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.

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.

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Kristandl, G./Bontis, N. (2007), "Constructing a definition for intangibles using the resource based view of the firm", Management Decision, Vol. 45, Iss. 10, pp. 1,510 – 1,524

Link: http://bit.ly/ckiRH7



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