MEASUREMENT OF INTANGIBLE ASSETS - AN ANALYSIS OF KEY CONCEPTS

The objective of this paper is to analyse and integrate the different concepts related to the measurement of intangible assets. Thus, the research method used is conceptual analysis. The definition of concepts is important in this research field for two reasons. Firstly, the use of concepts related to intangible assets is somewhat ambiguous. Several concepts are often used to describe the same phenomenon. Secondly, precise definition is required before a phenomenon can be measured. Since the measurement of intangible assets is in question, this point is emphasized. As a result of this paper, is the definitions related to the measurement of intangible assets are presented. The contribution of the paper is the integration of the concepts related to the traditional performance measurement literature and the more contemporary intangible assets literature.