The relevance of intangible assets for financial performance is getting more widely accepted. There is also some convergence about the conceptual structure of intangibles. What has not been underlined enough yet is the synergic nature of different types of intangibles. In this paper, it is...

Intellectual capital, intangible assets and knowledge creation are all concepts that are strongly linked to the phenomenon of knowledge management. Yet they have only been parallel to each other. This controversy between different approaches has also resulted in vague definitions of knowledge...