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Intangible Assets and Internal Controls in Global Companies

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Author Info

  • 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

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File URL: http://webdepot.gsi.unimib.it/symphonya/RePec/pdf/symjournl151.pdf
File Function: First version, 2010
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Bibliographic Info

Article provided by University of Milano-Bicocca in its journal Symphonya. Emerging Issues in Management.

Volume (Year): (2010)
Issue (Month): 2 Intangible Assets & Global Competition ()
Pages:

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Handle: RePEc:sym:journl:151:y:2010:i:2

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Web page: http://www.unimib.it/symphonya

Related research

Keywords: Corporate Governance; Internal Control; Intangible Assets; Global Competition DOI:http://dx.doi.org/10.4468/2010.2.4salvioni;

References

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  1. repec:sym:journl:136:y:2000:i:1 is not listed on IDEAS
  2. Felicia Levy & Michael R. Duffey, 2007. "A review of existing methods to quantify intangible assets," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 4(4/5), pages 382-399.
  3. Silvio M. Brondoni, 2001. "Brand Policy and Brand Equity," Symphonya. Emerging Issues in Management, University of Milano-Bicocca, issue 1 Brand E.
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