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Intangible Assets and Internal Controls in Global Companies

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  • Daniela Salvioni

    (University of Brescia)

Abstract

The effectiveness of corporate governance processes on global markets entails the adoption of ramified internal control systems, and the adaptation of the variables that are significant to this end to respond to the evolution of surrounding conditions. Analysis of the changes that have taken place in the main variables on which global companies concentrate their attention and their controls reveals, in particular, a growing need to evolve from the dominance of tangible components to a situation that takes intangible assets into due consideration. We refer to the corporate culture and the information system which represent both elements on which the effectiveness of governance processes is based and factors to be monitored with suitable internal control procedures

Suggested Citation

  • Daniela Salvioni, 2010. "Intangible Assets and Internal Controls in Global Companies," Symphonya. Emerging Issues in Management, University of Milano-Bicocca, issue 2 Intangi.
    • Handle: RePEc:sym:journl:150:y:2010:i:2
    as

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    File URL: http://webdepot.gsi.unimib.it/symphonya/RePec/pdf/symjournl150.pdf
    File Function: First version, 2010
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    References listed on IDEAS

    as
    1. Michel Aglietta, 2008. "Corporate governance and the long-run investor," International Review of Applied Economics, Taylor & Francis Journals, vol. 22(4), pages 407-427.
    2. Daniela Salvioni, 2008. "Market-Driven Management and Corporate Governance," Symphonya. Emerging Issues in Management, University of Milano-Bicocca, issue 2 Market-.
    3. Gregory E. Goering, 2010. "Corporate social responsibility, durable-goods and firm profitability," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 31(7), pages 489-496.
    4. Henry Adobor, 2006. "Exploring the Role Performance of Corporate Ethics Officers," Journal of Business Ethics, Springer, vol. 69(1), pages 57-75, November.
    5. Daniela Salvioni, 2003. "Corporate Governance and Global Responsibility," Symphonya. Emerging Issues in Management, University of Milano-Bicocca, issue 1 Corpora.
    6. Daniela Salvioni, 2003. "Corporate Governance and Global Responsibility," Symphonya. Emerging Issues in Management, University of Milano-Bicocca, issue 1 Corpora.
    7. Daniela Salvioni, 2008. "Market-Driven Management and Corporate Governance," Symphonya. Emerging Issues in Management, University of Milano-Bicocca, issue 2 Market-.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Daniela M Salvioni & Luisa Bosetti, 2014. "Sustainable Development and Corporate Communication in Global Markets," Symphonya. Emerging Issues in Management, University of Milano-Bicocca, issue 1 Global .

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