ABSTRACT
The research about intangible assets (IA) has always been very grounded in practice, and somewhat guided by it. In their literature review, Petty and Guthrie (2000) show that some innovative practitioners’ interest in the topic of IA, and their need for IA management tools, had a relevant role in pushing the academy to take the issue seriously. In the early period of the IA “movement”, most research effort was devoted to the definition of “usable” management tools for visualising and measuring intangible assets and intellectual capital, and to establish the legitimacy and the relevance of the topic.
