Cited by 160Intellectual Capital and Performance AnalysisAccounting and Organizational ManagementAccounting Theory and Financial Reporting

A Proposal for an Intangible Resources Management System at the Organizational Level

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Stan, Sebastian, Oprean-Stan, Camelia, Pele, Antonio·2018·Management of Sustainable Development

Abstract

The intangible resources management (IRM) is a key area within organizations, not only in terms of theory, but also in practice. However, reality shows that organizations face unexpected challenges in developing and implementing strategies and processes of intangible resources management. This article seeks to contribute to the improvement of IRM at the organization level by building a model that describes the process followed by organizations seeking to implement an intangible resources management system. Our study emphasizes the need of three phases: the identification of critical intangible resources for creating value; the measurement of these resources through a set of indicators and, finally, the monitoring of the resources and intangible activities. However, the management, monitoring and reporting on intangible resources is very idiosyncratic and unique for each organization; there is not a universal recipe, each organization should develop its own process.

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  • Model inference was performed by Hamiltonian Monte Carlo with the NUTS sampler using PyStan, and model convergence was ensured, with the potential scale reduction factor satisfying R̂ ≤ 1.02 for all model parameters and the smallest effective sample size for all model parameters greater than 500.

    “Model inference was performed by Hamiltonian Monte Carlo with the NUTS sampler using PyStan 69 , the Python implementation of Stan.”

    From Measuring the impact of COVID-19 vaccine misinformation on vaccination intent in the UK and USA (2021) · cites this paper as [69]

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  1. [2]2. McGill T. P. (2006), Harnessing Intellectual Capital: A Study of Organizational Knowledge , UMI Dissertation Publishing, Number: 3235051, ProQuest LLC

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Authors
Stan, S., Oprean-Stan, C., & Pele, A.
Affiliations
Lucian Blaga University of Sibiu (RO)
Corresponding author
  • Stan, Sebastian
  • Oprean-Stan, Camelia
Venue
Management of Sustainable Development
Published
2018-06-01
Volume
10
Issue
1
Pages
17-21
ISSN
  • 2066-9380 (ISSN-L)
  • 2247-0220
OpenAlex
W2883167768
Cited by
160
References
6
Citations by year
2026: 1 · 2025: 6 · 2024: 9 · 2023: 11 · 2022: 21 · 2021: 26 · 2020: 31 · 2019: 44 · 2018: 11
FWCI
46.79
Type
journal article
Language
en
Open access
Locations
Management of Sustainable Development (publishedVersion, cc-by-nc-nd)
Topics
  • Social Sciences › Business, Management and Accounting › Strategy and Management › Intellectual Capital and Performance Analysis
  • Social Sciences › Business, Management and Accounting › Management Information Systems › Accounting and Organizational Management
  • Social Sciences › Business, Management and Accounting › Accounting › Accounting Theory and Financial Reporting
Keywords
intangible assets, organizational management systems, value creation, resource measurement, performance indicators, resource monitoring, management reporting, implementation process model

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