Constructing a definition for intangibles using the resource based view of the firm

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.