Kristandl, Gerhard ORCID: https://orcid.org/0000-0002-8461-0935 and Bontis, Nick (2009) Constructing a definition for intangibles using the resource based view of the firm. Management Decision, 45 (9). pp. 1510-1524. ISSN 0025-1747 (doi:10.1108/00251740710828744)

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Abstract

Purpose
– The purpose of this paper is to construct and propose a definition for intangibles derived from the resource‐based view (RBV) of the firm for use in academic research and practical applications.

Design/methodology/approach
– Intangibles are defined as a subset of corporate resources. In this paper, various definitions for intangibles are tested against the RBV framework.

Findings
– The majority of definitions in the extant literature are (implicitly or explicitly) in synchronization with the RBV. Thus, it is possible to find and propose a common definition for intangibles.

Research limitations/implications
– Some researchers argue that the field is still in its embryonic stages and thus the concepts might still be too fresh in order to find a stable common definition.

Practical implications
– The paper offers a conceptual lens through which one can clearly link intangibles to strategy and offers a proposed definition of intangibles that incorporates a meta‐review of the literature.

Originality/value
– The paper shows that it is in fact possible to accommodate various definitions of intangibles under one common framework and propose a unified characterization.

Item Type:	Article
Uncontrolled Keywords:	Intellectual capital, Intangible assets, Resource management
Faculty / School / Research Centre / Research Group:	Faculty of Business > Department of Accounting & Finance
Last Modified:	14 Oct 2016 09:37
URI:	http://gala.gre.ac.uk/id/eprint/15055

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