Mapping the dynamics of how intangibles create value
by Bernard Marr
International Journal of Learning and Intellectual Capital (IJLIC), Vol. 1, No. 3, 2004

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.

Online publication date: Wed, 24-Nov-2004

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