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The intangibles cube

In this paper we analyse the phenomenon of intangibles using empirical data from six different perspectives. Following the model of (Tomé 2011a), the perspectives are the following: knowledge management (KM), Intellectual Capital (IC), Human Resource Development (HRD), Traditional Management (TM), Economics (EC) and Social Policy (SP). The study is relevant because those six ways of analysing intangibles have strong and different theoretical backgrounds and are present in the public discourse and in the everyday life. Tomé and Loureiro (2014), showed that in the literature KM, HRD and Economics are linked, as are IC and Traditional Management, Social Policy being something like an outsider. But no study empirical or statistical study was done yet and the intention of this paper is to begin that effort. We use a methodology of searching the most important databases for studies and statistics on the six perspectives. We end up with a polyhedric description of the reality of intangibles which in our opinion is much richer than any of the single perspectives, for much of their valuable worth, put together. The implication of the study is that even in practice it is rather obvious that the six perspectives exist; for scientists this calls for more mergers between the analysis and less silos; for practitioners this implies more reflection and a holistic view of intangibles in companies. The limitation of the paper is that we did not test the model in companies but this is the next step we intend to do with the research, and the questionnaire based on Tomé and Loureiro (2012) that should be online in July 2016.

Eduardo Tomé

Madeleine Block

Publication
Conference Name:
Proceedings of the 17th European Conference on Knowledge Management, ECKM 2016
Year of Publication:
2016
Section:
Proceedings of the European Conference on Knowledge Management, ECKM
Pagination:
898--906
Tomé, E., & Block, M. (2016). The intangibles cube. In Proceedings of the 17th European Conference on Knowledge Management, ECKM 2016 (p. 898--906). Academic Conferences Limited.
Identifiers
ISBN Number:
9781911218029
Other Numbers:
2-s2.0-84996799418
Locators
Alternative titles