Working Paper for Measuring the Intangibles using Register Data (D1.2)
This paper introduces a theoretical framework for measuring intangibles (IA) at firm level for the purpose of indicator development and productivity analysis. Building on work by the FP7 Innodrive project, the paper outlines the theoretical foundations and empirical methodology to be tested and utilized in the GLOBALINTO project.
Three types of intangible assets are defined and measured:
- research and development (R&D),
- organizational capital (OC) such as management and marketing, and information
- and communication capital (ICT).