A dynamic view of knowledge and information: a stock and flow based methodology
by Livio Cricelli, Michele Grimaldi
International Journal of Management and Decision Making (IJMDM), Vol. 9, No. 6, 2008

Abstract: Traditional accounting systems focus on the evaluation on tangible assets, neglecting the value addition contributed to business performance by intangibles. This paper explores the intangible evaluation concept and suggests a stock and flow based analysis to assess a methodology that could highlight static and dynamic aspects and their mutual impact on business performance. A general sketch, clarifying the numerous cause-effect relations among intangible assets, is provided to support the management in decision making. The aim of this methodology coincides with the main target pursued by firms: to get a competitive advantage or to maintain the already acquired leadership.

Online publication date: Thu, 13-Nov-2008

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