Security of corporate assets has become a major concern for many companies. The protection of tangible assets costs US companies nearly $30 billion a year. But is the true value of these companies being protected? Intangible assets are integral to the value of a company, yet little is done to...

This article formally defines the construct of esprit de corps and develops propositions which explain how it emerges in individuals and impacts on individual and group level behavior. Building from social exchange theory and Jones and James (1979) framework, we propose the premise that an...

To balance the intellectual capital books organizations must recognize unfunded intangible liabilities. Just as knowledge processes, innovation, patents, brands and a host of other intangible assets create value there are many things that create unrecorded and unrecognized intangible...

As organizations move into the 21st century, past measures of organizational performance based largely on accounting and financial statements will be insufficient to meaningfully assess value. Short- and long-term performance will be increasingly determined by three resources: ideas,...