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Beyond doubt, significant advances have been made in recent
years in the management of intangible assets (trademark, corporate
reputation, corporate ethics, corporate social responsibility,
good governance, human capital, organisational capital and technological
capital…) as vital and strategic elements to ensure the
success of business organisations.
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Most professionals involved in this area unanimously agree
that their influence and work are increasingly decisive in
the development of the aspects that condition business progress.
This awareness is linked to greater professional, academic
and social acknowledgement. Likewise, many corporations are
beginning to establish specialised departments to manage these
new disciplines.
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At the same time, senior corporate executives, market analysts,
auditors, shareholders and investors need to know how these
intangible resources and assets are being managed, how they
are qualified and what they are worth. This means that, in
the future, the value of intangible assets will have greater
financial backing and will have greater value in business
accounting systems.
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However, many aspects demand greater solidity and methodology
in this area. Work being carried out in this area needs greater
methodological support and empirical evidence. The study of
this area increasingly requires the establishment of standards
to evaluate and manage intangible assets, and even, in the
future, yardsticks for possible certification.
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Opinion is undivided as regards business and corporate demand,
until now met by the pioneering work of a few authors, but now
requiring homogenous and normalised standards, acknowledged
by agents operating in all aspects of business management.
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Businesses, professionals and markets obviously
need independent bodies to analyse, evaluate and certify intangible
assets, using methods created from objective principles.
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