Intangible measurement guidelines: a comparative study in Europe

摘要

Purpose - The purpose of this paper is to present and compare some of the most recent and significant contributions from European researchers to the field of the measurement and management of intangibles. Design/methodology/approach - The analysis was carried out on two different levels. First, how the guidelines were developed was examined. Second, the recommendations derived from these guidelines were evaluated. Findings - The first conclusion drawn in this paper is the lack of a unique Conceptual Framework to carry out Intellectual Capital Reports - even though there are no significant differences among the analysed guidelines. Originality/value - The paper shows that, in line with the increasing importance of the intangible economy in the last few years, a significant number of models has been published. Unlike previously published papers, the main original contribution in the measurement of Intellectual Capital relates to the comparison and assessment of the various existing guidelines.