Year: 2011
Type: article
Abstract: This article seeks to illustrate the evolution of intangible assets studies to the broader concept of intellectual capital and its valuation methods; then clarifies misunderstood concepts about the existence of intangible liabilities. A systemic dynamics approach to the IC valuation method considering the context finally is explained.
Author: Miguel Angel Axtle Ortiz
Institution: Universidad Anáhuac México Sur
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W2175332256