Harvard Business Review

DECEMBER 21, 2016

According to Ocean Tomo, a consulting firm focused on intellectual capital, physical assets (plant, property, and equipment) made up more than 80% of the market value of the S&P 500 in 1975. Further, it simpler and less risky for managers tend to stick closely to the previous year’s budget. How much is changing?

Intangible Assets 8

Intangible Assets Business Model GAAP Budgeting 8

Harvard Business Review

NOVEMBER 4, 2014

When a company misses the future, the fault invariably lies with a small cadre of seasoned executives who failed to write off their depreciating intellectual capital. That’s their calling—to ensure conformance to product specifications, work rules, deadlines, budgets, quality standards, and corporate policies.

Bureaucracy 9

Bureaucracy Short-term Long-term Intellectual Capital 9

Harvard Business Review

NOVEMBER 4, 2014

When a company misses the future, the fault invariably lies with a small cadre of seasoned executives who failed to write off their depreciating intellectual capital. That’s their calling—to ensure conformance to product specifications, work rules, deadlines, budgets, quality standards, and corporate policies.

Bureaucracy 9

Bureaucracy Short-term Long-term Intellectual Capital 9