A Dynamic Mechanism of Value Creation: A Model for Intangible Assets

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Author(s): Junji Matsuda (Nakamura Gakuen University, Japan)and Michael Hall (Nakamura Gakuen University, Japan)
Copyright: 2002
Pages: 2
Source title: Issues & Trends of Information Technology Management in Contemporary Organizations
Source Editor(s): Mehdi Khosrow-Pour, D.B.A. (Information Resources Management Association, USA)
DOI: 10.4018/978-1-930708-39-6.ch093
ISBN13: 9781930708396
EISBN13: 9781466641358

Keywords: Engineering Science Reference / IT Research & Theory / IT Research and Theory / Library & Information Science

Abstract

The focus of this paper is importance that intangible assets play in creating value. The model “A Dynamic Mechanism of Value Creation” presented in this paper shows how intangible assets create and extract value. In addition, the important role accounting must take in order to disclose the profit and loss and the financial state to all interested parties inside and outside of the company is brought out.

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