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La medición de la economía del conocimiento: medición y presentación de los intangibles


  • Graham Vickery

    (Organización para la Cooperación y el Desarrollo Económico (OCDE))


The paper sets out to discuss some aspects of the literature on intangibles, and to summarise selected measurement and reporting issues surrounding intangibles. The structure of the paper is as follows. The importance and relative lack of information on intangibles and the knowledge economy is first sketched out, both at aggregate and enterprise level. This is followed by discussion of the need for improved information on intangibles. Then follows a review of some aspects of the measuring and accounting treatment of intangibles, and finally there is a brief presentation of some solutions which may help to improve information on intangibles for the purposes of firm decision-making, resource allocation and improved public-policy making.

Suggested Citation

  • Graham Vickery, 1999. "La medición de la economía del conocimiento: medición y presentación de los intangibles," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 45(03), pages 160-187.
  • Handle: RePEc:ekz:ekonoz:1999307

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    References listed on IDEAS

    1. Francisco Javier Sasigain, 1993. "Aproximación al fraude en el impuesto sobre la renta de las personas físicas," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 25(01), pages 251-278.
    2. Teófilo Valdés & José Luis Raymond & Isabel Argimón, 1989. "Evolución de la recaudación en el IRPF: determinación de las causas y estimación de efectos," Investigaciones Economicas, Fundación SEPI, vol. 13(1), pages 15-44, January.
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    More about this item


    Economía del conocimiento; activos intangibles; medición;

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • O3 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights


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