The present study investigated approaches and techniques to enhance strategic management governance and decision making within the framework of a performance-based balanced scorecard. The review of best practices from strategic, program, process, and systems engineering management provided for a holistic approach toward effective outcome-based capability management. One technique, based on fact...

ABSTRACT Blockchain transactions are recorded in a shared and append-only repository that multiple parties verify, validate, agree upon. While initially used to keep track of digital assets, blockchains now the ownership provenance tangible assets. An inherent challenge using blockchain for this task involves keeping status asset physical world sync with its non-fungible token on blockchain. se...

The paper articulates and tests the hypothesis that current direction of technological change is knowledge- rather than capital intensive. new accounting procedures identify quantify intangible assets allow us to test role capitalized knowledge as an input in technology production function. micro-level evidence from US listed companies included Compustat, over period 1977–2016, confirms has bee...

the current world is the era of wisdom and knowledge. endowments, natural and tangible assets are not the key factor for success of communities and organizations; instead, management of intangible assets in this turbulent and challenging environment for the organizations are the key success factor for them. the organizations which are able to recognize these assets and manage them properly woul...

Asset values often fall sharply once assets are placed outside of the …rm. When this happens, investors have fewer incentives to enforce their right to liquidate or reorganize the …rm. Instead, they may allow an underperforming business to continue and may even re…nance it under its current management. The problem that this creates is that …rm insiders then have fewer incentives to implement va...

Purpose – To examine project management assets and to explore the link between these and the achievement of competitive advantage from the project management process through it being valuable, rare, inimitable, and having organizational support. Design/methodology/approach – An online survey with North American Project Management Institute members was conducted. Exploratory factor analysis was ...

Transaction cost, property rights, and resource-based approaches to the firm assume that assets, both tangible and intangible, are heterogeneous. Arranging these assets to minimize contractual hazards, to provide efficient investment incentives, or to exploit competitive advantage is conceived as the prime task of economic organization. None of these approaches, however, is based on a systemati...

As the era of knowledge economy is prevalent in U.S. during 1992, knowledge economy plays an important role around the world. The value and competition of the traditional companies accounted on tangible assets. However, in the era of knowledge economy, the value and continuing operation of the companies accounted on intangible assets. It is not sufficient in estimating the value of a company on...