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Intangible Assets are earmarked as the value sourcefor today's knowledge-centric businesses. This bookhighlights a study that purports to make intangibleassets a visible entity to businesses. Incorporatedin the study are: 1) an Intangible Asset Taxonomy(IAT) that defines the objectives of KnowledgeManagement (KM) and the categories of value driversof intangible assets; and 2) the development of aFramework of Intangible Valuation Areas (FIVA) thatrepresents the relationship between strategic KMbusiness objectives and the value drivers ofintangible assets. Significant outcomes of thisstudy are: 1) validation that there is a dynamicrelationship between strategic objectives of KM andspecific value drivers of intangible assets; and, 2)empirical evidence that a one-size-fits all approachto intangible asset valuation may not be the bestapproach to this business problem.
About the author
Dr. Annie Green is on the faculty at George Washington
University (GWU) and an associate fellow of the Institute of
Knowledge and Innovation (IKI). Her academic and professional
work is focused on building a knowledge infrastructure that
measures the value of intangible assets within an organization.