I-Accounting: An Adaptive Approach (Method + Practices) to Account for Intangibles

I-Accounting: An Adaptive Approach (Method + Practices) to Account for Intangibles

Adamantios Koumpis (ALTEC S. A., Greece) and Bob Roberts (Kingston University, UK)
DOI: 10.4018/978-1-59904-165-0.ch011
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This chapter introduces the core aspects of an approach facilitating the valuation of intangible assets created by virtual organisations. The approach we present relies on established simple unified procedures which can drastically reduce problems caused by handling each situation individually, especially if there is no previous experience of similar cases. At the same time, the volume, value, and visibility of transactions between the various stakeholders and involved parties is increased. We conclude with an example case analysis related to the reality faced in collaborative research projects; these are carried out by diverse partners operating as a virtual organisation whose different intellectual assets (IAs) and the value thereof need to be recognised in order to prepare the ground for successful project completion.

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Table of Contents
Goran D. Putnik, Maria Manuela Cruz-Cunha
Goran D. Putnik, Maria Manuela Cruz-Cunha
Chapter 1
Maria Manuela Cunha, Goran D. Putnik, Paulo Silva Ávila
The virtual enterprise model is an emerging approach in answer to the new requirements of the business environment, relying on... Sample PDF
Environments for Virtual Enterprise Integration
Chapter 2
G. M. Acaccia, S. Kopácsi, G. L. Kovacs, R. C. Michelini, R. P. Razzoli
Recently, the manufacturing business is moving from an economy of scale to an economy of scope, under global competition for customers’... Sample PDF
Service Engineering and Extended Artefact Delivery
Chapter 3
Nicholas Beaumont
This chapter describes the emergence of offshoring. It defines relevant concepts, and documents its rapid growth. The factors differentiating... Sample PDF
Offshoring: Evolution or Revolution?
Chapter 4
Alexandre Félix-Alves
While industrial companies have learned to establish added-value relationships and flows with their supply chain satellite companies, when they now... Sample PDF
How Should Enterprises Integrate? From the Need to the Solution
Chapter 5
Jennifer Anne Harding, Keith Popplewell, Hsiao-Kang Lin
This chapter presents the concepts and history of moderator research, covering the long journey from the first engineering moderator to recent... Sample PDF
A Generation of Moderators from Single Product to Global E-Supply
Chapter 6
Peter Rittgen
When organizations engage in close cooperation they usually need to reorganize the business processes that serve the interface between them. This... Sample PDF
Integrating Business Processes and Information Systems in an Interorganizational Context
Chapter 7
Paul Folan, Harinder Jagdev, Jimmie Browne
This chapter discusses the administrative requirements for business integration between partnering companies in the extended enterprise who operate... Sample PDF
The Organisation of Performance Measurement in an Extended Enterprise
Chapter 8
Dominik Vanderhaeghen, Anja Hofer, Florian Kupsch
In the chapter, a framework for cross-enterprise business integration management addressing the organizational and technical dimension is developed.... Sample PDF
Process-Driven Business Integration Management for Collaboration Networks
Chapter 9
Jennifer Priestley, Subhashish Samaddar
Organizations join multi-organizational networks in part to mitigate environmental uncertainties and to access knowledge. However, the transfer of... Sample PDF
The Role of Ambiguity in the Transfer of Knowledge within Organizational Networks
Chapter 10
Marcelo A. Machado
Targeting at an uncovered intersection of the fields of management of technology (MOT), knowledge management, and strategic alliances, we propose... Sample PDF
Systemic Innovation Capability: The Case Study of Embraer, the Brazilian Aircraft Manufacturer
Chapter 11
Adamantios Koumpis, Bob Roberts
This chapter introduces the core aspects of an approach facilitating the valuation of intangible assets created by virtual organisations. The... Sample PDF
I-Accounting: An Adaptive Approach (Method + Practices) to Account for Intangibles
Chapter 12
Tor Guimaraes
Emerging agent-based systems offer new means of effectively addressing complex decision processes and enabling solutions to business requirements... Sample PDF
Enabling the Virtual Organization with Agent Technology
Chapter 13
Nicolaos Protogeros
This chapter examines the service-oriented architectures (SOA) in conjunction with the enterprise organisational structure integration problem... Sample PDF
Enterprise Organisational Structure Integration and Service-Oriented Architectures
Chapter 14
Mayumi Hori, Masakazu Ohashi
This chapter introduces the adaptive collaboration (AC) and its potentials in the new paradigm of the 21st century networked society. It is an... Sample PDF
Knowledge Creation and Adaptive Collaboration Based on XML Web Services
Chapter 15
Jarogniew Rykowski
This chapter introduces a new idea of using software agents for supporting ad hoc virtual enterprises and similar forms of temporal... Sample PDF
Software Agent Technology for Supporting Ad Hoc Virtual Enterprises
Chapter 16
Claudia-Melania Chituc, Américo Lopes Azevedo
The rapid evolution of information and communication technologies, the changing client’s demands, and market conditions impelled enterprises to... Sample PDF
Business Networking: The Technological Infrastructure Support
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