Hacia la construcción de modelos de Capital Intelectual en industrias tradicionales: el caso de las almazaras jiennenses
AbstractThe complexity and turbulence of the current business environment determines that the way of acquiring sustainable competitive advantages is ever more strongly associated with possession of intangible elements, and not focused as before on tangible assets. Faced with this panorama accounting does not seem to offer a very comprehensive response in its treatment of this type of asset, and intangible accounting could be defined as incomplete. Businesses themselves, convinced of the importance of intangibles, even complete their own accounting information in this respect. While the sectors undertaking this task cannot generally be labelled traditional industries, we are interested in the case of the Jaen olive oil mills, having observed the presence of numerous intangible elements in this traditional sector. This leads us to consider how to identify intangibles using one of the most widespread Intellectual Capital models, the one designed by the Intellect Club. The results obtained allow an approach to a potential model for valuing oil mill intangible assets.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by CIRIEC-España in its journal CIRIEC-España, revista de economía pública, social y cooperativa.
Volume (Year): (2003)
Issue (Month): 46 (November)
Contact details of provider:
Postal: Av. dels Tarongers, s/n., Despacho 2P21, 46022 Valencia
Phone: 96 382 84 89 / 96 356 22 48
Fax: 96 382 84 92
Web page: http://www.ciriec.es/
More information through EDIRC
Intangible assets; Intellectual Capital; Olive oil mills; Intellect Club;
Find related papers by JEL classification:
- J54 - Labor and Demographic Economics - - Labor-Management Relations, Trade Unions, and Collective Bargaining - - - Producer Cooperatives; Labor Managed Firms
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
- O30 - Economic Development, Technological Change, and Growth - - Technological Change; Research and Development; Intellectual Property Rights - - - General
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Ingemar Dierickx & Karel Cool, 1989. "Asset Stock Accumulation and Sustainability of Competitive Advantage," Management Science, INFORMS, vol. 35(12), pages 1504-1511, December.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Rafael Chaves).
If references are entirely missing, you can add them using this form.