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Mapping the dynamics of how intangibles create value

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  • Bernard Marr

Abstract

New theories of strategic management such as the resource-based view show that organisations can gain sustainable competitive advantages if they focus on the development of their value drivers. Intangible assets such as know-how, brands, copyrights, patents and relationships with customers or suppliers, are key value drivers in today's business world. It is therefore critical for organisations to identify, understand, and manage these organisational value drivers. This article sheds more light on the process of how organisations can identify their key resources – tangible and intangible – as well as their interdependence and causal dynamics to deliver value. An improved understanding of the strategic resource architecture helps to overcome causal ambiguity of how value is created and helps to direct resource allocation and competence acquisition.

Suggested Citation

  • Bernard Marr, 2004. "Mapping the dynamics of how intangibles create value," International Journal of Learning and Intellectual Capital, Inderscience Enterprises Ltd, vol. 1(3), pages 358-369.
    • Handle: RePEc:ids:ijlica:v:1:y:2004:i:3:p:358-369
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    Cited by:

    1. Selena Aureli & Andrea Cardoni & Mara Del Baldo & Rosa Lombardi, 2018. "The Balanced Scorecard Logic in The Management Control and Reporting of Small Business Company Networks: A Case Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(2), pages 191-215, June.

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