Importance and contribution of intangible assets: SME managers' perceptions
By N. Steenkamp, V. Kashyap. 2010
152 citations recorded by the source corpus.
Purpose – The purpose of this paper is to focus on small and medium enterprises (SMEs) in an attempt to cover the gap in research on intellectual capital (IC) applied to SMEs. The paper informs the debate on the importance of IC by providing empirical evidence of SME managers' perceptions about the importance and contribution of intangible assets to their businesses.Design/methodology/approach – Questionnaires were sent to New Zealand SMEs investigating managers' perceptions about the importance of and the contributions that intangible asset components make to their businesses, and to assess their familiarity with the term intellectual capital (IC) and their preferences in using the term IC versus intangible assets. The results pertaining to the importance of intangible assets were statistically analysed.Findings – This paper informs that the broad assumption that intangible assets are important and are value drivers of business' success is valid for small and medium enterprises. The majority of responden...
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/0adef746d2d3b72d6925c78207df7aa5eaf43621
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In Accounting
In Strategy and Management
Citations in the corpus
- Intellectual capital and SMEs’ performance: A structured literature review (2019, background): “While six articles are common to both rankings (Chen, James Lin, & Chang, 2006; Chen, 2008; Cohen & Kaimenakis, 2007; Hsu & Fang, 2009; Kujansivu & Lönnqvist, 2007; Steenkamp & Kashyap, 2010), when focusing on CPY four relatively recent articles also appear in the top 10 list.”