During the last decades intangible assets have become really important for firms competitiveness, not only for large companies, but also for small and medium size companies (SMEs). Despite the existence of different methods and techniques to measure firms’ intangible assets, few practical applications are described in literature, particularly in the context of SMEs. For this reason, the objective of this study has been to develop a modular, multi purposes and forward looking tool and to test it in some small firms in Italy. The results of our analysis show that the model's application in the companies has been useful to enhance the company’s awareness about intangible assets and to improve the management of them. This test allows us to put forward some improvements of the tool.
MANAGEMENT AND COMMUNICATION OF INTANGIBLE ASSETS: A MODEL TEST IN SOME ITALIAN SMEs,
CREMA, MARIA;NOSELLA, ANNA
2012
Abstract
During the last decades intangible assets have become really important for firms competitiveness, not only for large companies, but also for small and medium size companies (SMEs). Despite the existence of different methods and techniques to measure firms’ intangible assets, few practical applications are described in literature, particularly in the context of SMEs. For this reason, the objective of this study has been to develop a modular, multi purposes and forward looking tool and to test it in some small firms in Italy. The results of our analysis show that the model's application in the companies has been useful to enhance the company’s awareness about intangible assets and to improve the management of them. This test allows us to put forward some improvements of the tool.
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