The Information Environment for Intangible Asset Management [Archive.org URL]

For more than a decade, there have been arguments in favor of measuring and managing intangible resources. This class of assets (something the organization has) and capabilities (something it can do) includes such factors as human capital, knowledge capital, brand, R&D capability, IT and information management capability, and other non-financial resources. Numerous articles and books have been written on the subject, and separate Accenture research into high-performance business shows that intangible resources are important to both company success and external perceptions of company value. Someday, perhaps, intangible resources will be reported upon by companies as a part of their regular financial reporting processes. According to new Accenture cross-industry research on high-performance businesses, however, there is no need to wait until that time.

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