Intangible resources: a categorial system of knowledge and other intangible assets

Purpose – There are several strands that cope with particular intangible resources, such as intangible assets, intellectual, human, and organisational capital, data and information, knowledge and capabilities. However, until now there have been no attempts to define and identify all intangible resources systematically in one framework. The purpose of this paper is to show how an exhaustive and exclusive categorial system of all intangible resources can be generated. Design/methodology/approach – Following the idea of comparative analyses by grounded theory, it will be referred to relevant approaches which can be defined in academic literature. It is investigated how types of intangible resources, that share common attributes, can be grouped together, which categories emerge, and how these categories can be defined. This gradually leads to the creation of the whole categorial system based on empirical inductionism. At the same time, the categorial system is created based on logical deductionism. Having defined intangible resources as the objects of reasoning and by which leading principles will be looked at, the class of intangible resources will be broken down into categories or sub‐classes with the help of precisely formulated attributes. Findings – Generation of a comprehensive, consistent, and complete categorial system of all possible types of intangible assets. Research limitations/implications – Solely a theoretical paper. Although empirical examples are provided it might be interesting to demonstrate the application of this categorial system. Practical implications – With such a categorial system we are in the position to identify and locate the uncountable number of “real world” types of intangible resources more precisely and efficiently. Originality/value – With such an attempt it may become clearer how to cope with different types of intangible resources, how to gather, create, use, share and develop them more appropriately.