Summary: The growing theoretical and practical importance of the subject area of intangibles and intellectual capital for companies and institutions is clearly witnessed by the ever growing interest manifested in recent years by scholars and journals of different fields (accounting, finance, organisation, management, industrial economics, and policy making). Indeed, it is widely accepted that in the 21st century business enterprises are rapidly changing, where the major levers of such a discontinuity have an intangible nature and are largely dependent upon organisational knowledge creation, accumulation and appropriation. Brands, research and innovation, quality of management, competencies and capabilities, organisational culture and climate are only a few examples of those decisive intangible assets. Firms are also becoming increasingly involved in complex networks of alliances deriving their value and growth primarily from intangibles. Knowledge intensive organizations in a multitude of industries – ranging from pharmaceutical, biotech, software up to education – have indeed solid economic reasons for developing and knowing more about their intangibles.

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