Making Sense of Intellectual Capital
By: Daniel Andriessen
This book describes my journey into the land of the intangible. The purpose of the journey was to discover new ways to value intangible resources through thorough yet practical research. In this chapter I describe this new intangible perspective, I show that the intangible perspective is able to expose and explain drastic changes in the way the economy and businesses perform, and I indicate that the intangible perspective allows for the definition of specific problems and corresponding solutions. One of these problems is the problem of valuation: How can we put a value on an intangible? I explain the nature of value and valuation, and the differences between a financial valuation, a value measurement, and a value assessment. I then continue by describing the road map of the journey: the research and design objective, as well as the design problem of my research. [download]
Format : Ebook.Pdf
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