Abstract
Aseismic shift has occurred in recent decades regarding how organizations create value and achieve sustained competitive advantage (R. S. Kaplan & Norton, 2001, 2004a, 2004b, 2007; Low & Sies-field, 1998). Organizations increasingly outperform competitors through the strategic ownership, management, and growth of intangible assets, such as people; processes and systems; environmental, social, and governance policies; stakeholder relationships; reputations; patents; brand names; and other intellectual property, rather than through the ownership and management of industrial era physical assets like buildings, machinery, and property (DiPiazza et al., 2006; Lev, 2004, 2005, 2012b; Rassart & Miller, 2013).
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© 2014 Matthew W. Ragas and Ron Culp
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Ragas, M.W., Culp, R. (2014). Intangible Assets and Nonfinancial Information. In: Business Essentials for Strategic Communicators. Palgrave Macmillan, New York. https://doi.org/10.1057/9781137385338_6
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DOI: https://doi.org/10.1057/9781137385338_6
Publisher Name: Palgrave Macmillan, New York
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