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Disclosure, recognition and importance of intangible assets as factors of business success

By
Ana Sofía Cardenas ,
Ana Sofía Cardenas

Programa de Contaduría Pública de la sede Duitama. Colombia

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Francisco Javier García García ,
Francisco Javier García García

Programa Contaduría Pública de la Universidad Antonio Nariño sede Duiama. Integrante grupo de Investigación INACOP. Colombia

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Jose Rolando García Moreno ,
Jose Rolando García Moreno

Programa de Contaduría Pública de la Universidad Antonio Nariño. Colombia

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Abstract

This research is conducted to highlight the importance of intangible assets within companies; thus, this document explores the relevance of intangible assets within firms in a context of increasing globalization and market competitiveness. These assets are identified as crucial for business success, with an emphasis on knowledge management, intellectual capital, and innovation. Using a descriptive methodology, the research relies on an extensive bibliographic review of intangible assets to consolidate common perspectives about their impact and management within organizations. The findings underscore the critical importance of proper management of intangibles, which not only enhances competitiveness but also facilitates long-term business sustainability. This study emphasizes that intangible assets, such as relational capital and innovation capability, are key differentiators that must be strategically integrated into business practices to foster a lasting competitive advantage

How to Cite

1.
Cardenas AS, García García FJ, Jose Rolando García Moreno JRGM. Disclosure, recognition and importance of intangible assets as factors of business success. SCT Proceedings in Interdisciplinary Insights and Innovations [Internet]. 2024 May 13 [cited 2024 Jun. 16];2:313. Available from: https://proceedings.saludcyt.ar/index.php/piii/article/view/313

The article is distributed under the Creative Commons Attribution 4.0 License. Unless otherwise stated, associated published material is distributed under the same licence.

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