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  • Search: subject:"digital intangible"
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Arbeitsproduktivität 1 Digitalisierung 1 Digitization 1 Human capital 1 Humankapital 1 Immaterielle Güter 1 Immaterielle Werte 1 Intangible assets 1 Intangible goods 1 Knowledge management 1 Labour productivity 1 SaaS 1 Wissensmanagement 1 accounting distortion;digital labor productivity 1 digital intangible 1 human intellectual capital 1 value transfer 1
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CC license 1 Free 1
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Article 1
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Article in journal 1 Aufsatz in Zeitschrift 1
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English 1
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Furutani, Tomoyuki 1 Sakuma, Suguru 1
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Administrative Sciences : open access journal 1
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ECONIS (ZBW) 1
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Standalone valuation method for software-as-a-service operational knowledge derived from human intellectual capital qualitative changes
Sakuma, Suguru; Furutani, Tomoyuki - In: Administrative Sciences : open access journal 14 (2024) 4, pp. 1-12
This study focuses on digital operational knowledge belonging to natural persons and proposes a greenfield approach to differentiate the value of intangibles from that of human intellectual capital. Our research approach involves two assessments. Assessment 1 evaluates intangible assets using...
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