Purpose: The purpose of this paper is to propose a model to disclose, report, and manage intellectual capital (IC) in a network of companies. To this end, it provides a monetary evaluation of core competencies (CCs), which may be defined as a bundle of various types of intangibles, aggregating...

Purpose - This paper represents an initial proposal for a method to develop a network competence report (NCR) measuring the value of intangibles assets in terms of future earning potential of core competencies in a network founded on connections between independent firms. The model presented...