A Framework of Intangible Valuation Areas and Antecedents

Purpose – The paper seeks to develop a list of operational knowledge assets as antecedents to a validated common taxonomy of intangible strategic value drivers.Design/methodology/approach – Qualitative data from focus groups was collected to validate a theory‐based list. The list contains the value generation activities (i.e. performance focus areas) and their respective critical success factors emerging from the interaction of eight validated intangible value drivers. Two primary questions were addressed at the focus groups: What performance focus areas does the organization need to focus on?; and What knowledge do employees need to leverage within each focus area? Data were analyzed using template analysis. Structural equation modeling using PLS was performed to develop a theory about the impact of the list of operational knowledge assets on intellectual capital and business performance measures.Findings – A validated list of knowledge assets called the list of operational knowledge assets (LOKA) was de...

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