Intangible assets for academic libraries: Definitions, categorization and an exploration of management issues

摘要

Purpose - The aim of the paper is explore issues related to the intangible assets in libraries andrnprovide first results regarding their identification, categorization, valuation and reporting.rnDesign/methodology/approach - A review of the literature for the intangible assets in academicrnlibraries is provided and a number of important approaches related to the management of intangiblernassets are discussed.rnFindings - Library and information services include both tangible and intangible assets. In therneconomic reality of the twenty-first century, the intangible assets critically contribute, in combinationrnwith the tangible assets, to the overall value and performance of academic libraries. Specificrnmanagement actions and activities related to intangible assets are required.rnResearch limitations/implications - This paper contributes to the discussion of the significancernof intangible assets and some initial results are exhibited. The intention of this work however is tornstimulate further research on the management of intangible assets in libraries and informationrnservices.rnOriginality/value - A theoretical discussion of intangible assets in academic libraries is providedrnand a number of issues for their management are raised.