Intangible assets are parts of the companies＇ balance sheet, but given their intangible nature, they cannot be qualified as financial assets as other incomes can be. Therefore, the valuation, even if reflected in acc...Intangible assets are parts of the companies＇ balance sheet, but given their intangible nature, they cannot be qualified as financial assets as other incomes can be. Therefore, the valuation, even if reflected in accounting reports, is far from objective, and each company considers it in accordance with their sectors or auditors. Auditors, consultants, and business schools are developing alternative tools for measuring these assets, but there is not a consensus formula that quantifies the business value of intangibles. In recent years, communication analysts and consultants have developed brand valuation and reputation methodologies, which are starting to have a relative weight in business management. The proposed research work is a review of the current methodologies of reputation valuation as a starting point for creating a reference model formula for the valuation of intangibles that provide professionals and experts in the field with a worldwide recognized tool.展开更多
This article attempts to analyze, through a re-reading of the present sociological literature on the organization （that explores the organizations themselves in terms of ＂tacit＂ rather than ＂explicit＂, ＂socio-cu...This article attempts to analyze, through a re-reading of the present sociological literature on the organization （that explores the organizations themselves in terms of ＂tacit＂ rather than ＂explicit＂, ＂socio-cultural systems＂ rather than ＂socio-technical systems＂）, the main intangible components that may affect the organizational live and all the organizing in general for the good or the evil, with respect to the ＂success＂ rather than the ＂failure＂ of the ＂in and out＂ organizational acting. There are then some sorts of ＂basic assumptions＂, deemed indispensable, also because they are still there and live in organizations but they do not always have a careful importance. Therefore the objective of the article is to describe them highlighting their salience and attempt to define parameters for further in-depth studies.展开更多
文摘Intangible assets are parts of the companies＇ balance sheet, but given their intangible nature, they cannot be qualified as financial assets as other incomes can be. Therefore, the valuation, even if reflected in accounting reports, is far from objective, and each company considers it in accordance with their sectors or auditors. Auditors, consultants, and business schools are developing alternative tools for measuring these assets, but there is not a consensus formula that quantifies the business value of intangibles. In recent years, communication analysts and consultants have developed brand valuation and reputation methodologies, which are starting to have a relative weight in business management. The proposed research work is a review of the current methodologies of reputation valuation as a starting point for creating a reference model formula for the valuation of intangibles that provide professionals and experts in the field with a worldwide recognized tool.
文摘This article attempts to analyze, through a re-reading of the present sociological literature on the organization （that explores the organizations themselves in terms of ＂tacit＂ rather than ＂explicit＂, ＂socio-cultural systems＂ rather than ＂socio-technical systems＂）, the main intangible components that may affect the organizational live and all the organizing in general for the good or the evil, with respect to the ＂success＂ rather than the ＂failure＂ of the ＂in and out＂ organizational acting. There are then some sorts of ＂basic assumptions＂, deemed indispensable, also because they are still there and live in organizations but they do not always have a careful importance. Therefore the objective of the article is to describe them highlighting their salience and attempt to define parameters for further in-depth studies.
