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Intangible Assets and Nonfinancial Information

In: Business Essentials for Strategic Communicators

Author

Listed:
  • Matthew W. Ragas

    (DePaul University
    University of Florida)

  • Ron Culp

    (DePaul University)

Abstract

Aseismic shift has occurred in recent decades regarding how organizations create value and achieve sustained competitive advantage (R. S. Kaplan & Norton, 2001, 2004a, 2004b, 2007; Low & Sies-field, 1998). Organizations increasingly outperform competitors through the strategic ownership, management, and growth of intangible assets, such as people; processes and systems; environmental, social, and governance policies; stakeholder relationships; reputations; patents; brand names; and other intellectual property, rather than through the ownership and management of industrial era physical assets like buildings, machinery, and property (DiPiazza et al., 2006; Lev, 2004, 2005, 2012b; Rassart & Miller, 2013).

Suggested Citation

  • Matthew W. Ragas & Ron Culp, 2014. "Intangible Assets and Nonfinancial Information," Palgrave Macmillan Books, in: Business Essentials for Strategic Communicators, chapter 0, pages 79-92, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-137-38533-8_6
    DOI: 10.1057/9781137385338_6
    as

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