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Intangible Resources -


Abstract
There are several strands that cope with particular intangible resources, such as intangible
assets, intellectual, human, and organisational capital, data and information, knowledge and
capabilities. However, by now there are no attempts to define and identify all intangible
resources systematically in one framework. In this paper, an exhaustive and exclusive
categorial system of all intangible resources shall be generated. With such a categorial system
we are in the position to identify and locate the uncountable number of ‘real world’ types of
intangible resources more precisely and efficiently. Furthermore, with such an attempt it may
become clearer how to cope with different types of intangible resources, how to gather, create,
use, share and develop them more appropriately.

Keywords: intangible assets, knowledge, categories, categorial system,

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