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A validation study on the intangibles audit.

机译：无形资产审计的有效性研究。

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摘要

A tangible asset can be recognized and listed on the balance sheet. Alternatively, intangible assets are non-physical items (e.g. patents, knowledge, competencies). The problem is managers are not able to easily recognize and articulate the value of intangible assets, including the value of knowledge management initiatives in their organizations. The purpose of this research was to highlight the importance of evaluating intangible assets. The research questions focused on the relationship between earnings and intangible assets and the validity and reliability of an asset assessment instrument. Survey research was used to gather data from a sample of 400 members of American Society for Training and Development (ASTD). Statistical analyses included factor analysis, Cronbach's Alpha, and Pearson's r. The results showed there is a direct correlation between company earnings and the four supporting intangibles variables: strategies, core, organizational, and leadership competencies. The asset assessment instrument was demonstrated to have a high degree of reliability, but it should be used carefully because of lower validity scores. One key recommendation is that managers should consider disciplined methods to assess intangible assets because these variables contribute to company earnings. From a positive social change perspective, an increased awareness of the importance of intangible assets may help managers make appropriate investment decisions regarding knowledge management and other organizational change initiatives that could lead to further profitable growth and success of organizations.
机译：可以确认有形资产并在资产负债表上列出。另外，无形资产是非有形资产（例如专利，知识，能力）。问题在于管理人员无法轻松识别和阐明无形资产的价值，包括其组织中知识管理计划的价值。这项研究的目的是强调评估无形资产的重要性。研究问题集中在收益与无形资产之间的关系以及资产评估工具的有效性和可靠性。调查研究用于从美国培训和发展协会（ASTD）的400名成员中收集数据。统计分析包括因子分析，Cronbach的Alpha和Pearson的r。结果表明，公司收益与四个支持的无形变量之间有着直接的相关性：战略，核心，组织和领导能力。已证明资产评估工具具有高度的可靠性，但由于有效性评分较低，因此应谨慎使用。一项重要建议是，管理人员应考虑采用纪律严明的方法评估无形资产，因为这些变量会影响公司的收益。从积极的社会变革的角度来看，对无形资产重要性的认识的提高可以帮助管理人员做出有关知识管理和其他组织变革计划的适当投资决策，从而可能进一步促进组织的盈利增长和成功。

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  • 作者

    Forsyth, Bryan.;

  • 作者单位

    Walden University.$bApplied Management and Decision Sciences.;

  • 授予单位 Walden University.$bApplied Management and Decision Sciences.;
  • 学科 Business Administration Management.
  • 学位 Ph.D.
  • 年度 2007
  • 页码 104 p.
  • 总页数 104
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类 贸易经济;
  • 关键词

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