Intangible measurement guidelines: a comparative study in Europe

Abstract

Purpose

The purpose of this paper is to present and compare some of the most recent and significant contributions from European researchers to the field of the measurement and management of intangibles.

Design/methodology/approach

The analysis was carried out on two different levels. First, how the guidelines were developed was examined. Second, the recommendations derived from these guidelines were evaluated.

Findings

The first conclusion drawn in this paper is the lack of a unique Conceptual Framework to carry out Intellectual Capital Reports – even though there are no significant differences among the analysed guidelines.

Originality/value

The paper shows that, in line with the increasing importance of the intangible economy in the last few years, a significant number of models has been published. Unlike previously published papers, the main original contribution in the measurement of Intellectual Capital relates to the comparison and assessment of the various existing guidelines.

Citation

Bañegil Palacios, T.M. and Sanguino Galván, R. (2007), "Intangible measurement guidelines: a comparative study in Europe", Journal of Intellectual Capital, Vol. 8 No. 2, pp. 192-204. https://doi.org/10.1108/14691930710742790