Revistes Catalanes amb Accés Obert (RACO)

Las sociedades pioneras dentro del movimiento de intangibles: Una revisión histórico-descriptiva

Francisca Castilla Polo, Consuelo Ruíz Rodríguez

Resum


Purpose: The importance and significance of the intangibles in recent years seems unquestionable to the current business environment is questionable but why not all companies, depending on their nature, are addressing their treatment. Trying to explain from the past the present situation, we will focus on analyzing the role business played in this development.

Design/methodology/approach: This shall be performed at first a theoretical review of the origins of the business interest to intangibles and secondly an analysis of the reasons that argue such pioneers to address the management of these elements.

Findings and Originality/value: Our results confirm both the existence of a heterogeneous between firms bet they observe the predominance of advice and knowledge intensive companies or technologies, all of great size, as the existence of different reasons for starting this management of the intangible between the protruding inform the role of different stakeholders not booked capital.

Research limitations/implications: We have analyzed only those cases we have considered like the most representative pioneers internationally, for this reason we consider necessary in the future enlargement of the cases studied.

Practical implications: Our results have important implications to guide research in this field, because they suppose a call for attention for the analysis of those companies are not managing their intangibles.

Social implications: Our results also are a means to guide institutional-political actions in this matter, given the relationship between intangibles and value creation.

Originality/value: This paper contributes to existing research on the development of the evolution of corporate interest in intangible cataloging the pioneers and offering an explanation of the reasons offered to carry out the disposal of these items.

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