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Intellectual Capital Measurement, Management, and Valuation

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Intellectual Capital, Smart Technologies and Digitalization

Part of the book series: SIDREA Series in Accounting and Business Administration ((SSABA))

Abstract

At the present time one of the different methods of competitive advantages for businesses the—so-called soft values, i.e., intangible assets to face the new challenges. It is in this perspective that companies are changing their strategies and rethinking their organization, structures and processes in order to obtain a better detection and measurement of intangible assets.

Knowledge is considered a basic resource for value creation. Managing knowledge and IC create opportunities and competitive advantages. In this contest the measuring intellectual capital of businesses gained great importance. In this study, after a description of the concept for intellectual capital is explained the measurement models and valuation adopted have experienced a demise in the last decades.

Giovanni Bronzetti has developed Sects. 1 and 2, Graziella Sicoli Sects. 3 and 4 while Maria Serena Chiucchi and Marco Giuliani have written Sect. 5. Section 6 has involved all the authors.

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Author information

Authors and Affiliations

  1. Department of Economics, Management and Statistics, University of Palermo, Palermo, Italy

    Giovanni Bronzetti

  2. Department of Business Administration and Law, Università della Calabria, Rende, Italy

    Graziella Sicoli

  3. Department of Management, Universita’ Politecnica delle Marche, Ancona, Italy

    Maria Serena Chiucchi & Marco Giuliani

Authors
  1. Giovanni Bronzetti
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  2. Graziella Sicoli
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  3. Maria Serena Chiucchi
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  4. Marco Giuliani
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Corresponding author

Correspondence to Marco Giuliani .

Editor information

Editors and Affiliations

  1. Department of Management, Università Politecnica delle Marche, Ancona, Italy

    Maria Serena Chiucchi

  2. Department of Law and Economics of Productive Activities, Sapienza University of Rome, Rome, Italy

    Rosa Lombardi

  3. Faculty of Law, University of Teramo - Campus “Aurelio Saliceti”, Teramo, Italy

    Daniela Mancini

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Bronzetti, G., Sicoli, G., Chiucchi, M.S., Giuliani, M. (2021). Intellectual Capital Measurement, Management, and Valuation. In: Chiucchi, M.S., Lombardi, R., Mancini, D. (eds) Intellectual Capital, Smart Technologies and Digitalization. SIDREA Series in Accounting and Business Administration. Springer, Cham. https://doi.org/10.1007/978-3-030-80737-5_2

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