Garcia-Zambrano, Lidia; Rodriguez-Castellanos, Arturo; … - In: Journal of Information & Knowledge Management (JIKM) 12 (2013) 02, pp. 1350016-1
Intangible resources drive economic growth, and are considered the fundamental source of business value. Intangibles have become key factors in generating competitive advantages, despite the fact that traditional financial reporting continues to focus on tangible assets. This is primarily due to...