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| Author: | Harvey, N. Lusch, R. |
| Title: | Balancing the intellectual capital books: Intangible liabilities |
| Journal: | European Management Journal
1999 : VOL. 17:1, p. 85-92 |
| Index terms: | INTANGIBLE ASSETS INTELLECTUAL CAPITAL STRATEGIC PLANNING MANAGEMENT |
| Language: | eng |
| Abstract: | To balance the intellectual capital books organizations must recognize unfunded intangible liabilities. Just as knowledge processes, innovation, patents, brands and a host of other intangible assets create value there are many things that create unrecorded and unrecognized intangible liabilities. These include things such as weak strategic planning proces- ses, dangerous work conditions, potential environmental cleanup, potential product tampering, poor corporate reputa- tion, and a host of other things. A classificational schemata is developed which categorizes intangible liabilities and then a six step managerial frame- work for assessing the magnitude of these liabilities is de- veloped. This is critically important if firms are going to balance the books. |
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