FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2020148274> ?p ?o ?g. }

• W2020148274 endingPage "830" @default.
• W2020148274 startingPage "819" @default.
• W2020148274 abstract "Purpose Most models of intellectual capital measurment equal intellectual capital with intellectual assets. Nevertheless, companies sometimes must incur liabilities to make intellectual assets truly actionable. This fact suggests the existence of intangible liabilities. The aim of this paper is to refine the methods of assessment of intellectual capital by refining and extending the concept of intangible liabilities. Design/methodology/approach The paper consists of a literature review of prior conceptualisations of intangible liabilities, and an empirical exploration of the employer‐employee relationships that can originate intangible liabilities. Findings The results of the empirical research show that a non‐fulfilment of perceived obligations by the company might cause organisational members to refrain from deploying their organisational knowledge in organisational processes. Thus, these obligations can be conceptualised as intangible liabilities. Research limitations/implications The research has only explored intangible liabilities related to organisational members. Future research should explore the intangible liabilities that an organisation can incur with other constituencies, e.g. suppliers and clients. Practical implications Managers can improve their models of intellectual capital measurement taking into account not only the intangible assets, but also the intangible liabilities. Taking into account intangible liabilities should bring awareness of the conditions that might hinder the deployment of organisational knowledge. Originality/value The study brings a more refined, theoretically‐ and empirically‐based conceptualisation of intangible liabilities than those provided so far, aiding to develop a more robust theory of intellectual capital measurement." @default.
• W2020148274 created "2016-06-24" @default.
• W2020148274 creator A5004248191 @default.
• W2020148274 creator A5056872230 @default.
• W2020148274 creator A5057943862 @default.
• W2020148274 creator A5058813495 @default.
• W2020148274 date "2009-05-22" @default.
• W2020148274 modified "2023-09-27" @default.
• W2020148274 title "Intangible liabilities: beyond models of intellectual assets" @default.
• W2020148274 cites W1516987016 @default.
• W2020148274 cites W1563810992 @default.
• W2020148274 cites W1988799832 @default.
• W2020148274 cites W2015999227 @default.
• W2020148274 cites W2017781001 @default.
• W2020148274 cites W2029297590 @default.
• W2020148274 cites W2034141334 @default.
• W2020148274 cites W2058676396 @default.
• W2020148274 cites W2061550049 @default.
• W2020148274 cites W2066737780 @default.
• W2020148274 cites W2067677386 @default.
• W2020148274 cites W2071554452 @default.
• W2020148274 cites W2080549183 @default.
• W2020148274 cites W2083228694 @default.
• W2020148274 cites W2101946146 @default.
• W2020148274 cites W2314501994 @default.
• W2020148274 cites W3123487730 @default.
• W2020148274 cites W4230807026 @default.
• W2020148274 cites W4255850512 @default.
• W2020148274 doi "https://doi.org/10.1108/00251740910960141" @default.
• W2020148274 hasPublicationYear "2009" @default.
• W2020148274 type Work @default.
• W2020148274 sameAs 2020148274 @default.
• W2020148274 citedByCount "40" @default.
• W2020148274 countsByYear W20201482742012 @default.
• W2020148274 countsByYear W20201482742013 @default.
• W2020148274 countsByYear W20201482742014 @default.
• W2020148274 countsByYear W20201482742015 @default.
• W2020148274 countsByYear W20201482742016 @default.
• W2020148274 countsByYear W20201482742018 @default.
• W2020148274 countsByYear W20201482742019 @default.
• W2020148274 countsByYear W20201482742020 @default.
• W2020148274 countsByYear W20201482742021 @default.
• W2020148274 countsByYear W20201482742022 @default.
• W2020148274 crossrefType "journal-article" @default.
• W2020148274 hasAuthorship W2020148274A5004248191 @default.
• W2020148274 hasAuthorship W2020148274A5056872230 @default.
• W2020148274 hasAuthorship W2020148274A5057943862 @default.
• W2020148274 hasAuthorship W2020148274A5058813495 @default.
• W2020148274 hasConcept C10138342 @default.
• W2020148274 hasConcept C106201281 @default.
• W2020148274 hasConcept C111472728 @default.
• W2020148274 hasConcept C119857082 @default.
• W2020148274 hasConcept C120527767 @default.
• W2020148274 hasConcept C120936955 @default.
• W2020148274 hasConcept C121955636 @default.
• W2020148274 hasConcept C138885662 @default.
• W2020148274 hasConcept C144024400 @default.
• W2020148274 hasConcept C144133560 @default.
• W2020148274 hasConcept C153693270 @default.
• W2020148274 hasConcept C155984872 @default.
• W2020148274 hasConcept C162324750 @default.
• W2020148274 hasConcept C162853370 @default.
• W2020148274 hasConcept C166957645 @default.
• W2020148274 hasConcept C169824061 @default.
• W2020148274 hasConcept C175444787 @default.
• W2020148274 hasConcept C17744445 @default.
• W2020148274 hasConcept C190248442 @default.
• W2020148274 hasConcept C199539241 @default.
• W2020148274 hasConcept C2776291640 @default.
• W2020148274 hasConcept C2776950860 @default.
• W2020148274 hasConcept C2778380070 @default.
• W2020148274 hasConcept C2780838347 @default.
• W2020148274 hasConcept C2781426361 @default.
• W2020148274 hasConcept C34974158 @default.
• W2020148274 hasConcept C36289849 @default.
• W2020148274 hasConcept C41008148 @default.
• W2020148274 hasConcept C54879946 @default.
• W2020148274 hasConcept C60679458 @default.
• W2020148274 hasConcept C83646750 @default.
• W2020148274 hasConcept C93613221 @default.
• W2020148274 hasConcept C95457728 @default.
• W2020148274 hasConceptScore W2020148274C10138342 @default.
• W2020148274 hasConceptScore W2020148274C106201281 @default.
• W2020148274 hasConceptScore W2020148274C111472728 @default.
• W2020148274 hasConceptScore W2020148274C119857082 @default.
• W2020148274 hasConceptScore W2020148274C120527767 @default.
• W2020148274 hasConceptScore W2020148274C120936955 @default.
• W2020148274 hasConceptScore W2020148274C121955636 @default.
• W2020148274 hasConceptScore W2020148274C138885662 @default.
• W2020148274 hasConceptScore W2020148274C144024400 @default.
• W2020148274 hasConceptScore W2020148274C144133560 @default.
• W2020148274 hasConceptScore W2020148274C153693270 @default.
• W2020148274 hasConceptScore W2020148274C155984872 @default.
• W2020148274 hasConceptScore W2020148274C162324750 @default.
• W2020148274 hasConceptScore W2020148274C162853370 @default.
• W2020148274 hasConceptScore W2020148274C166957645 @default.
• W2020148274 hasConceptScore W2020148274C169824061 @default.
• W2020148274 hasConceptScore W2020148274C175444787 @default.

• next