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An ANP-multi-criteria-based methodology to link intangible assets and organizational performance in a Balanced Scorecard context

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An ANP-multi-criteria-based methodology to link intangible assets and organizational performance in a Balanced Scorecard context

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dc.contributor.author Boj Viudez, Jorge Juan es_ES
dc.contributor.author Rodríguez Rodríguez, Raúl es_ES
dc.contributor.author Alfaro Saiz, Juan José es_ES
dc.date.accessioned 2015-11-10T13:07:14Z
dc.date.available 2015-11-10T13:07:14Z
dc.date.issued 2014-12
dc.identifier.issn 0167-9236
dc.identifier.uri http://hdl.handle.net/10251/57288
dc.description.abstract In the current knowledge society, both intangible assets (IAs) and intellectual capital (IC) are considered some of the key drivers of value creation and competitive advantage generation for organizations by both researchers and practitioners. A wide range of models and methods have been developed from the 90s, with different approaches and from diverse management perspectives, with the objective of measuring and managing these two concepts. However, only a few of them are integrated in a performance measurement system context and analyze the relationships among the intangible assets and the strategic objectives defined within this context. This paper aims to develop a methodology for identifying, measuring and managing the relevance of intangible assets in the achievement of an organization's strategic objectives as defined in the Balanced Scorecard context. Within the methodology, the Analytic Network Process (ANP) is applied as a useful tool for both the representation of the relationships between the intangible assets and the strategic objectives and the evaluation of the impact of the intangible assets on the attainment of the strategic objectives. The proposed methodology was applied in a university research center in order to confirm the benefits that it provides in the management of intangible assets. es_ES
dc.language Inglés es_ES
dc.publisher Elsevier es_ES
dc.relation.ispartof Decision Support Systems es_ES
dc.rights Reserva de todos los derechos es_ES
dc.subject Intangible assets es_ES
dc.subject ANP es_ES
dc.subject Decision-making es_ES
dc.subject Performance es_ES
dc.subject.classification ORGANIZACION DE EMPRESAS es_ES
dc.title An ANP-multi-criteria-based methodology to link intangible assets and organizational performance in a Balanced Scorecard context es_ES
dc.type Artículo es_ES
dc.identifier.doi 10.1016/j.dss.2014.10.002
dc.rights.accessRights Cerrado es_ES
dc.contributor.affiliation Universitat Politècnica de València. Departamento de Organización de Empresas - Departament d'Organització d'Empreses es_ES
dc.description.bibliographicCitation Boj Viudez, JJ.; Rodríguez Rodríguez, R.; Alfaro Saiz, JJ. (2014). An ANP-multi-criteria-based methodology to link intangible assets and organizational performance in a Balanced Scorecard context. Decision Support Systems. 68:98-110. doi:10.1016/j.dss.2014.10.002 es_ES
dc.description.accrualMethod Senia es_ES
dc.relation.publisherversion http://dx.doi.org/10.1016/j.dss.2014.10.002 es_ES
dc.description.upvformatpinicio 98 es_ES
dc.description.upvformatpfin 110 es_ES
dc.type.version info:eu-repo/semantics/publishedVersion es_ES
dc.description.volume 68 es_ES
dc.relation.senia 276831 es_ES
dc.identifier.eissn 1873-5797


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