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Measuring to understand intangible performance drivers

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Author Info
Ulf Johanson, Maria Mårtensson, Matti Skoog
Abstract

The present qualitative study explores what eleven Swedish organizations have systematically worked at to increase the understanding of the importance of intangibles as performance drivers. The present analysis is accomplished using a combination of evolutionary theory, knowledge-based theory and organizational learning. The results indicate that assets in an accounting sense seem to be of less interest than perceptions of activities that enable future performance. These 'enablers' are often customer and employee perceptions of individual, organizational and relational competence. The way for the firms to ascertain a continuous organizational learning process with respect to the value creation chain is to measure intangibles as well as to maintain organizational routines that ensure the transformation of measurement results into action.

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Article provided by Taylor and Francis Journals in its journal European Accounting Review.

Volume (Year): 10 (2001)
Issue (Month): 3 (September)
Pages: 407-437
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Handle: RePEc:taf:euract:v:10:y:2001:i:3:p:407-437

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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.:

  1. Nelson, Richard R & Winter, Sidney G, 1973. "Toward an Evolutionary Theory of Economic Capabilities," American Economic Review, American Economic Association, vol. 63(2), pages 440-49, May. [Downloadable!] (restricted)
  2. Argyris, Chris, 1990. "The dilemma of implementing controls: The case of managerial accounting," Accounting, Organizations and Society, Elsevier, vol. 15(6), pages 503-511. [Downloadable!] (restricted)
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  1. Rajagopal, 2005. "Measuring Customer Value Gaps: An Empirical Study in Mexican Retail Market," Econometrics 0508012, EconWPA. [Downloadable!]
  2. Rajagopal, 2005. "Measuring Customer Value and Market Dynamics for New Products of a Firm:An Analytical Construct for Gaining Competitive Advantage," Econometrics 0502012, EconWPA. [Downloadable!]
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