Key research themes
1. How can organizations identify, measure, and manage intangible resources to enhance competitive value?
This research theme addresses frameworks and processes for intangible resource management (IRM) at the organizational level, emphasizing the challenges in identifying critical intangible resources, developing measurable indicators, and implementing monitoring systems. It highlights the significance of strategic alignment of intangible assets with corporate objectives to create sustainable competitive advantage.
2. What accounting and valuation methodologies optimally capture the value and performance of intangible assets?
This theme investigates the development and evaluation of accounting standards, financial reporting practices, and valuation methods tailored to intangible assets. It addresses longstanding challenges such as inconsistent definitions, difficulties in recognition, unreliable measurement, and the divergence between market and book values. The focus is on improving value relevance, reliability, and usefulness of financial information related to intangibles for investors, managers, and other stakeholders.
3. How do intangible asset investments and governance influence firm-level financial and strategic performance outcomes?
This theme examines the empirical relationships between intangible asset investments, governance practices, and firm performance metrics. It explores the strategic role of intangible assets in building competitive advantage, the sensitivity of investments to financial constraints, and their impact on innovation capacity and overall corporate success in diverse contexts including emerging markets and specialized industries.