What is it about?
The paper proposes an accounting based methodology that can be able to: (i) distinguish between KIFs (Knowledge Intensive Firms) and nonKIFs (non Knowledge INtensive Firms) and (ii) evaluate the sustainability of the firms from a social and economic point of view.
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Why is it important?
There are no accounting-based methodologies in the literature that are able to identify the knowledge-intensive firms and evaluate the contribution of a firm to the overall sustainability
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This page is a summary of: Value creation and sustainability in knowledge-based strategies, Journal of Intellectual Capital, July 2016, Emerald,
DOI: 10.1108/jic-09-2015-0082.
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