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Managing Intellectual Assets in SMEs

In: The European Entrepreneurship in the Globalizing Economy – Challenges and Opportunities. Proceedings of the International Conference, 9 – 12 September 2008, Varna, Bulgaria

Author

Listed:
  • Irina Kuzmina

    (Riga International School of Economics and Business Administration (RISEBA), Latvia)

Abstract

The term ‘Intellectual Assets’ illustrates the new usage of accounting term ‘Intangible Assets’ as the object of management of a company. Intellectual assets are knowledge-based assets that are sources of future economic benefits and contribute to individual SME uniqueness and provide sources of competitive advantage. There is a major debate occurring between professionals, users, and academics around the world, on how Intellectual assets would be recognized, evaluated, and reported. The aim of the paper is to make recommendations, which may be used by Latvian SME, developing their own framework for managing Intellectual assets.

Suggested Citation

  • Irina Kuzmina, 2009. "Managing Intellectual Assets in SMEs," Conference Proceedings Chapters, in: Ken O’Neill & Kiril Todorov (ed.), The European Entrepreneurship in the Globalizing Economy – Challenges and Opportunities. Proceedings of the International Conference, 9 – 12 September, edition 1, chapter 127, pages 104-121, Bulgarian Association for Management Development and Entrepreneurship.
    • Handle: RePEc:mdv:cpchap:y:2008:6
    as

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