Unseen measures: the need to account for intangibles

摘要

Purpose - The purpose of this paper is to examine the needs to assess the value and impact of the intangible resources and efforts produced by the library. Design/methodology approach - A literature overview is used to provide the background of intangibles assessment and its application in libraries, with examples of library intangible resources used and efforts produced, and reviews the possible benefits for libraries in adopting and effectively utilizing intangible assessment Findings - The library has multiple intangible assets, resources, and efforts it produces that are not generally accounted for in annual assessments, accountability reporting, or budget planning. Learning to account for and include the intangibles used/produced by the library will increase the library's capability to address accountability concerns of stakeholders, more effectively align the library's resources with strategic responses, and more effectively utilize intangible assets and resources. Originality/value - Increased reporting and usage of intangible resources/products by the library could provide library administrators with a proactive means of increasing the effectiveness and scope of library assessment, valuation, and resource planning and usage.