Category Archives: Study

thoughts, snippets, research

Sometimes quantified and rarely qualified

Research has found intangible resources explain performance variation in firms. To be precise, the interaction and combinations of resources create sustainable competitive advantage according to Galbreath & Galvin (2006, 164). However, simply possessing resources does not translate them into value (Priem and Butler 2001). Firms achieve value creation by gaining, combining and utilizing resources (Grant [...]
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Better decisions in small firms

Should they just invest in 'tangible asset' creation and development? And when and how is the time ripe for 'intangibles'?
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Good Will Hunted

Accounting terminology describes ‘goodwill’ as that part of business value over and above the value of identifiable business assets. Business goodwill is a key intangible asset that represents the portion of the business value that cannot be attributed to other business assets. (Btw: For a quick definition on institutional, professional, practice and practitioner goodwill, see for example [...]
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The Intangible Asset Chain for Start-ups

The process of developing a linear intangible asset chain can be described in this model. They are presented here as linear, because in my experience, setting them in random order is not creating sustainable competitive advantage in the long-term.
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Intangible river of meaning

I am reading ‘The Passion of the Western Mind’ by Tarnas and try to piece together the obvious argument, that our Western definition of intangible assets is a Platonist understanding of the subject. We strive to match Plato’s world view when we describe the intangible as follows: we interpret the world in terms of archetypes (good-bad, [...]
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