Intangibles have assumed an increasing relevance in the last decades, becoming among the most important value drivers in the modern economy. However, their importance comes along with difficulties in giving precise terminological, accounting, valuation treatments, especially for what concerns internally generated intangibles. The aim of this thesis is to investigate this gap by reviewing the existent literature related to three main perspectives of intangibles, and in particular internally generated intangibles: accounting treatment, strategic management, firm valuation.
Gli intangibles hanno assunto un crescente rilievo negli ultimi decenni, divenendo tra i principali value driver dell’economia moderna. Questo rilievo, tuttavia, si accosta alle difficoltà nel fornire un preciso trattamento terminologico, contabile, valutativo, specialmente per quanto riguarda gli internally-generated intangibles. L’obiettivo di questa tesi è di indagare questo gap tramite una revisione della letteratura esistente, relativa a tre principali prospettive degli intangibles, e in particolare degli internally-generated intangibles: il trattamento contabile, la gestione strategica, l’aspetto della valutazione d’impresa.
The role of internally generated intangibles in the modern economy: accountability, strategic relevance, valuation
DE MEZZO, ALBERTO
2017/2018
Abstract
Intangibles have assumed an increasing relevance in the last decades, becoming among the most important value drivers in the modern economy. However, their importance comes along with difficulties in giving precise terminological, accounting, valuation treatments, especially for what concerns internally generated intangibles. The aim of this thesis is to investigate this gap by reviewing the existent literature related to three main perspectives of intangibles, and in particular internally generated intangibles: accounting treatment, strategic management, firm valuation.È consentito all'utente scaricare e condividere i documenti disponibili a testo pieno in UNITESI UNIPV nel rispetto della licenza Creative Commons del tipo CC BY NC ND.
Per maggiori informazioni e per verifiche sull'eventuale disponibilità del file scrivere a: unitesi@unipv.it.
https://hdl.handle.net/20.500.14239/5945