KNOWLEDGE VALUATION Intangible asset knowledge The conjugality of business intelligence (BI) and business operational data

摘要

Purpose - The purpose of this paper is to present the culmination of an engineering concept of a knowledge valuation system that identifies the name of intangible assets. Design/methodology/approach - The paper employs the methodology or approach of identifying or naming intangible assets within the business environment Findings - The paper finds that knowing what to capture is fundamental to alignment with measures and indicators inherent in a business operational data.Originality/value - The paper tackles the elusiveness of intangibles and attempts to bring structure and identification to a complex and confusing discipline. The decomposition of an intangible assets system that names intangibles could be the first step to measuring, valuing and managing them.