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Varsha Kashyap - One of the best experts on this subject based on the ideXlab platform.
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importance and contribution of Intangible Assets sme managers perceptions
Journal of Intellectual Capital, 2010Co-Authors: Natasja Steenkamp, Varsha KashyapAbstract:Purpose – The purpose of this paper is to focus on small and medium enterprises (SMEs) in an attempt to cover the gap in research on intellectual capital (IC) applied to SMEs. The paper informs the debate on the importance of IC by providing empirical evidence of SME managers' perceptions about the importance and contribution of Intangible Assets to their businesses.Design/methodology/approach – Questionnaires were sent to New Zealand SMEs investigating managers' perceptions about the importance of and the contributions that Intangible asset components make to their businesses, and to assess their familiarity with the term intellectual capital (IC) and their preferences in using the term IC versus Intangible Assets. The results pertaining to the importance of Intangible Assets were statistically analysed.Findings – This paper informs that the broad assumption that Intangible Assets are important and are value drivers of business' success is valid for small and medium enterprises. The majority of responden...
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Importance and contribution of Intangible Assets: SME managers' perceptions
Journal of Intellectual Capital, 2010Co-Authors: Natasja Steenkamp, Varsha KashyapAbstract:Purpose - The purpose of this paper is to focus on small and medium enterprises (SMEs) in an attempt to cover the gap in research on intellectual capital (IC) applied to SMEs. The paper informs the debate on the importance of IC by providing empirical evidence of SME managers' perceptions about the importance and contribution of Intangible Assets to their businesses. Design/methodology/approach - Questionnaires were sent to New Zealand SMEs investigating managers' perceptions about the importance of and the contributions that Intangible asset components make to their businesses, and to assess their familiarity with the term intellectual capital (IC) and their preferences in using the term IC versus Intangible Assets. The results pertaining to the importance of Intangible Assets were statistically analysed. Findings - This paper informs that the broad assumption that Intangible Assets are important and are value drivers of business' success is valid for small and medium enterprises. The majority of respondents perceive Intangible asset components to be essential, very important and important to the success of their business and that these components collectively make several contributions to their businesses. Based on average rating, customer satisfaction ranked as the most important and thereafter customer loyalty, corporate reputation, product reputation and employee know-how. A minority of respondents indicated that only a few components are not very important and not important at all, the least important component being distribution agreements, followed by employee education and relationships with investors. The majority of respondents are familiar with the term IC, and the same number prefer to use the term "Intangible Assets" as those preferring to use the term IC. Practical implications - Providing evidence of SME managers' perceptions of the importance and contributions of Intangible Assets is essential to raise awareness among SME managers in understanding, identifying and managing Intangible Assets that are important value drivers for their businesses. Such awareness is essential in particular in countries where SMEs make up a significant proportion of business and employment. The results of this study may be a benchmark for SME managers unfamiliar and ignorant about the topic of this research. Originality/value - This paper is the first providing empirical evidence as to SME managers' perceptions about the importance of and the contributions of Intangible Assets to their businesses, as well as about their familiarity with the IC concept and preference in using IC terminology.
Natasja Steenkamp - One of the best experts on this subject based on the ideXlab platform.
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importance and contribution of Intangible Assets sme managers perceptions
Journal of Intellectual Capital, 2010Co-Authors: Natasja Steenkamp, Varsha KashyapAbstract:Purpose – The purpose of this paper is to focus on small and medium enterprises (SMEs) in an attempt to cover the gap in research on intellectual capital (IC) applied to SMEs. The paper informs the debate on the importance of IC by providing empirical evidence of SME managers' perceptions about the importance and contribution of Intangible Assets to their businesses.Design/methodology/approach – Questionnaires were sent to New Zealand SMEs investigating managers' perceptions about the importance of and the contributions that Intangible asset components make to their businesses, and to assess their familiarity with the term intellectual capital (IC) and their preferences in using the term IC versus Intangible Assets. The results pertaining to the importance of Intangible Assets were statistically analysed.Findings – This paper informs that the broad assumption that Intangible Assets are important and are value drivers of business' success is valid for small and medium enterprises. The majority of responden...
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Importance and contribution of Intangible Assets: SME managers' perceptions
Journal of Intellectual Capital, 2010Co-Authors: Natasja Steenkamp, Varsha KashyapAbstract:Purpose - The purpose of this paper is to focus on small and medium enterprises (SMEs) in an attempt to cover the gap in research on intellectual capital (IC) applied to SMEs. The paper informs the debate on the importance of IC by providing empirical evidence of SME managers' perceptions about the importance and contribution of Intangible Assets to their businesses. Design/methodology/approach - Questionnaires were sent to New Zealand SMEs investigating managers' perceptions about the importance of and the contributions that Intangible asset components make to their businesses, and to assess their familiarity with the term intellectual capital (IC) and their preferences in using the term IC versus Intangible Assets. The results pertaining to the importance of Intangible Assets were statistically analysed. Findings - This paper informs that the broad assumption that Intangible Assets are important and are value drivers of business' success is valid for small and medium enterprises. The majority of respondents perceive Intangible asset components to be essential, very important and important to the success of their business and that these components collectively make several contributions to their businesses. Based on average rating, customer satisfaction ranked as the most important and thereafter customer loyalty, corporate reputation, product reputation and employee know-how. A minority of respondents indicated that only a few components are not very important and not important at all, the least important component being distribution agreements, followed by employee education and relationships with investors. The majority of respondents are familiar with the term IC, and the same number prefer to use the term "Intangible Assets" as those preferring to use the term IC. Practical implications - Providing evidence of SME managers' perceptions of the importance and contributions of Intangible Assets is essential to raise awareness among SME managers in understanding, identifying and managing Intangible Assets that are important value drivers for their businesses. Such awareness is essential in particular in countries where SMEs make up a significant proportion of business and employment. The results of this study may be a benchmark for SME managers unfamiliar and ignorant about the topic of this research. Originality/value - This paper is the first providing empirical evidence as to SME managers' perceptions about the importance of and the contributions of Intangible Assets to their businesses, as well as about their familiarity with the IC concept and preference in using IC terminology.
Bram Boekestein - One of the best experts on this subject based on the ideXlab platform.
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the relation between intellectual capital and Intangible Assets of pharmaceutical companies
Journal of Intellectual Capital, 2006Co-Authors: Bram BoekesteinAbstract:Purpose – The purpose of this research is to assess the visibility of Intangible Assets on the balance‐sheet of pharmaceutical companies. Further, how these Assets overlap with intellectual capital and whether a relation can be established between Intangible Assets and company performance.Design/methodology/approach – Intangible Assets reporting practices of a group of 52 globally operating pharmaceutical companies are analysed. These Assets are related to intellectual capital definitions and company performance.Findings – Results indicate that the majority of companies are specifying Intangible Assets and that a considerable overlap occurs with intellectual capital. Intangible Assets may constitute substantially to the companies' Assets. However, clear relations of Intangible Assets with company performance could not be established.Practical implications – Imperfections in the reporting of Intangible Assets are observed. These are the non‐uniformity of generally agreed accounting principles and practice ...
Stefanos Asonitis - One of the best experts on this subject based on the ideXlab platform.
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Intangible Assets for academic libraries definitions categorization and an exploration of management issues
Library Management, 2009Co-Authors: Petros Kostagiolas, Stefanos AsonitisAbstract:Purpose – The aim of the paper is explore issues related to the Intangible Assets in libraries and provide first results regarding their identification, categorization, valuation and reporting.Design/methodology/approach – A review of the literature for the Intangible Assets in academic libraries is provided and a number of important approaches related to the management of Intangible Assets are discussed.Findings – Library and information services include both tangible and Intangible Assets. In the economic reality of the twenty‐first century, the Intangible Assets critically contribute, in combination with the tangible Assets, to the overall value and performance of academic libraries. Specific management actions and activities related to Intangible Assets are required.Research limitations/implications – This paper contributes to the discussion of the significance of Intangible Assets and some initial results are exhibited. The intention of this work however is to stimulate further research on the manage...
Anne Wyatt - One of the best experts on this subject based on the ideXlab platform.
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accounting recognition of Intangible Assets theory and evidence on economic determinants
The Accounting Review, 2005Co-Authors: Anne WyattAbstract:This paper examines the extent to which management makes accounting choices to record Intangible Assets based on their insights into the underlying economics of their firm. It exploits a setting in which management has accounting discretion to record a wide range of Intangible Assets. The results suggest that management's choice to record Intangible Assets is associated with the strength of the technology affecting the firms operations, the length of the technology cycle time, and propertyrights‐related factors that affect the firm's ability to appropriate the investment benefits. These effects are more important than other contracting and signaling factors consistent with the underlying economics operating as a first‐order effect as envisaged by GAAP. The results also indicate that the Intangible Assets management has a voluntary (unregulated) choice to record—identifiable Intangible Assets—are more highly correlated with underlying economic factors than the regulated classes, purchased goodwill and R&D ...
